Mise en place. Measure and prepare all ingredients. Preheat the oven to 350 degrees Fahrenheit. Line a cupcake tin with cupcake liners.
Prepare the dry ingredients. In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
Prepare the wet ingredients. In a measuring glass, mix together the milk and sour cream.
Infuse the sugar. In the bowl of a stand mixer, combine the sugar and lemon zest. Rub everything together between your fingers for about 1 minute.
Cream the butter and sugar. Add the butter to the stand mixer bowl. Using the paddle attachment, beat the butter and sugar on medium speed until light and fluffy, about 2-3 minutes. I always stop once and scrape down the sides of the bowl with a spatula and continue mixing.
Add the wet ingredients. Add the eggs, mixing until incorporated. Add the lemon juice and vanilla. Beat until combined. Scrape down the sides and bottom of the bowl as needed.
Add the dry and wet ingredients. Gradually add in the flour mixture and milk mixture in alternating batches, starting and ending with the flour mixture. Mix until just combined, being careful not to overmix.
Fill the cupcake liners. Divide the batter evenly between the 12 prepared cupcake liners, filling each about ⅔ full.
Bake and cool. Bake the cupcakes for 18-20 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. Remove the cupcakes from the oven and allow them to cool completely in the cupcake pan on a wire rack.