Preheat oven to 350 degrees
Place cupcake liners in cupcake pan
Mix sugar, butter, eggs until creamy
3/4 cup sugar, 1/2 cup unsalted butter, 2 eggs
Add lemon extract
2 teaspoons lemon extract
In separate bowl, sift flour, baking powder, and salt
1 1/2 cup all purpose flour, 1/2 teaspoon baking powder, 1/4 teaspoon salt
Alternate adding flour mixture and milk until combined with butter mixture
2/3 cup milk
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