Preheat oven to 350 degrees
Place cupcake liners in cupcake pan
Mix sugar, butter, eggs until creamy
Add lemon extract
In separate bowl, sift flour, baking powder, and salt
Alternate adding flour mixture and milk until combined with butter mixture
Pour batter into cupcake liners, filling about 2/3 full
Bake for 18-20 minutes or until center of cupcake comes out clean
Remove from oven and let cool