01 - Preheat the oven to 350°F. Line a 12-cup muffin tin with cupcake liners.
02 - In a medium bowl, whisk together the flour, baking powder, baking soda, and salt until evenly distributed.
03 - In a large bowl, beat the softened butter and granulated sugar with an electric mixer until pale, light, and fluffy, approximately 2 to 3 minutes.
04 - Add the eggs one at a time, beating well after each addition. Stir in the lemon zest, lemon juice, and vanilla extract until fully combined.
05 - Alternately add the dry ingredient mixture and the milk to the wet ingredients, beginning and ending with the dry ingredients. Mix until just combined, being careful not to overmix.
06 - Divide the batter evenly among the prepared cupcake liners, filling each approximately three-quarters full.
07 - Bake for 16 to 18 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. Let cool in the tin for 5 minutes, then transfer to a wire rack to cool completely.
08 - Beat the softened butter with an electric mixer until creamy. Gradually add the sifted powdered sugar on low speed. Mix in the strawberry puree, vanilla extract, and a pinch of salt. Increase the speed and beat until light and fluffy, scraping down the sides of the bowl as needed.
09 - Spread or pipe the strawberry frosting generously onto each cooled cupcake. Garnish with halved fresh strawberries and a sprinkle of lemon zest if desired.