Preheat oven to 350 degrees F. Line cupcake pan with cupcake liners.
2. In medium sized bowl, combine sifted flour, baking powder and salt. Set aside.
3. In a large bowl, cream together butter and sugar with electric mixer on medium speed for 3 minutes.
4. Add the eggs, one at a time, blending on medium speed until well-blended.
5. Add in the vanilla extract and lemon juice to the batter.
6. Alternate adding a third of dry ingredients followed by a third of the milk to batter, mixing on medium-low speed. Repeat until all ingredients used and batter is combined.
7. Use large cookie scoop to fill cupcake liners 3/4 full with batter.
8. Bake for 16 - 18 minutes or until toothpick inserted into center of cupcake comes out clean.
9. Remove pan to wire rack to cool for 3 minutes. Remove cupcakes from pan and continue to cool on wire rack.
7. Store cupcakes in airtight container.
In large bowl, blend together butter and shortening with electric mixer on medium speed until smooth.
2. Add in powdered sugar and heavy whipping cream (or milk) and blend on medium-low speed until ingredients until ingredients are combined.
3. Add in vanilla extract and lemon juice and blend until smooth and creamy.