Line a muffin pan with paper liners or silicone cups.
In a small bowl, combine the flour, baking powder and salt.
In a large bowl, use an electric hand mixer or stand mixer to cream the butter and sugar together.
Add the eggs one at a time and mix into the batter after each addition.
Add the lemon zest, vanilla extract, lemon juice and half-and-half. Mix into the batter.
Add the dry ingredients to the wet ingredients and stir to combine.
Either spoon the batter into the lined muffin pans or transfer the batter to a plastic bag, cut a hole in the corner and pipe the batter into the muffin pans.
Place in the oven for 18-20 minutes. Once a toothpick inserted in the middle of a cupcake comes out clean, the cupcakes are ready.
Allow the cupcakes to cool before frosting.
Lemon Buttercream Frosting
Add the cream cheese, butter, confectioners sugar, vanilla extract and lemon juice to a large bowl.
Use an electric hand mixer or stand mixer to combine the ingredients.
Once smooth and creamy, spread the frosting on the cupcakes or use a piping bag to pipe the frosting on the cupcakes.
This recipe can be used to make 48 mini-cupcakes. If making mini-cupcakes, bake for 13-15 minutes.
If using a ziplock bag to pipe the cupcakes into the muffin pan or to frost the cupcakes, make sure it is not a "stand and fill" bag. These bags are pleated at the bottom and therefore it will not work to cut a small hole in the corner of the bag for piping.