In a separate bowl combine flour, baking powder and salt
2 ¾ cups cake flour, 2½ teaspoons baking powder, ½ teaspoon salt
Mix in half the flour mixture into the butter mixture
Mix in milk.
1 cup milk
Add remaining flour. Stir just until combined. Use a spatula to make certain all ingredients are incorporated.
Divide into paper lined cupcake pan and bake in a preheated 350°F oven for 15-17 minutes.
Let cool in pan for a few minutes. Remove from pan and let cupcakes continue cooling on a baking rack.
Notes
Use fresh lemons: For the best possible flavor, use fresh lemons when making lemon cupcakes. The juice and zest from fresh lemons will have a brighter, more intense flavor than bottled lemon juice or dried zest.
Don't overmix the batter: When making the cupcake batter, be careful not to overmix. Overmixing can lead to a tough, rubbery texture. Mix the ingredients just until everything is incorporated and then stop.
Bring ingredients to room temperature: Be sure to bring your eggs, butter, and milk to room temperature before mixing the batter. Room-temperature ingredients blend more easily and help create a light, fluffy texture. If you don't have time to let them fully come to room temperature, remove them from the refrigerator for at least 15 minutes prior to making them.
Use cake flour: For an even lighter texture, use cake flour instead of all-purpose flour. Cake flour has a lower protein content, which results in a more tender and delicate crumb.
Fill the cupcake liners evenly: When filling the cupcake liners, be sure to fill them evenly to ensure that the cupcakes bake evenly. Use a cookie scoop (I use a #16 scoop) to measure out the batter, and fill each liner about two-thirds full.
Cool completely before frosting: To avoid melting the frosting, make sure the cupcakes are completely cool before adding the frosting. You can speed up the cooling process by placing the cupcakes in the refrigerator for a few minutes.