Preheat oven to 325 degrees F. Insert liners into a medium cupcake pan.
In a large bowl cream together the butter and sugar with an electric mixer on medium speed until fluffy, 3-5 minutes. Add the eggs one at a time, beating 1 minute after each addition.
In a separate bowl combine the flour, baking sodda, and salt.
Add the dry ingredients to the creamed mixture, alternating with the milk. Mix until completely integrated. Add the lemon zest and lemon juice. Mix the batter for 30 seconds.
Fill the cupcake liners 3/4 full. Bake for about 20 minutes or until a toothpick inserted in the center of cupcakes comes out clean. Cool cupcakes in the pan.
Lemon Ginger Poppy Seed Cupcakes: Add 1 tsp ground ginger to the flour mixture. Add 1/4 cup poppy seeds after you add the limon zest and uice and mix gently.
Lime Cupcakes: Substitute 1 cup sour cream for 1 cup milk, lime zest for lemon zest, and frest lime juice or lime concentrate for lemon juice or lemon concentrate.
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