Lemon Cupcakes with Lemon Frosting

Step 1
Preheat oven to 350 degrees F (175 degrees C). Grease or line 12 muffin cups with paper liners.

Step 2
Beat white sugar, 1/2 cup butter, eggs, and 2 teaspoons lemon extract together in a bowl using an electric mixer until smooth and creamy; add baking powder and salt and beat until smooth. Slowly mix flour, alternating with cold milk, into butter mixture until batter is just mixed. Spoon batter into the prepared muffin cups.

Step 3
Bake in the preheated oven until a toothpick inserted in the center of a cupcake comes out clean, 15 to 20 minutes.

Step 4
Beat 3 tablespoons butter, 2 teaspoons lemon extract, and milk together until smooth. Beat confectioners' sugar into butter mixture until desired consistency is reached; spread onto cupcakes.