Preheat oven to 350 degrees, and line a clean cupcake pan with cupcake liners.
In a medium bowl whisk flour, salt and baking powder and set aside.
In a mixer blend butter and sugar until fluffy, then add vanilla, lemon, and eggs one at a time. Alternate dry (flour) and wet (milk) ingredients starting and ending with dry into mixer scraping sides occasionally.
Scoop batter into a lined cupcake pan and bake at 350 degrees for about 20-25 minutes. When a toothpick inserted comes out clean, cupcakes are done.
Ice when completely cooled.
Try to have eggs, milk and butter at room temperature before mixing.