Preheat oven to 350°F. Line cupcake tins with paper liners.
In a small bowl, whisk egg whites, 0.25 cups milk, and lemon zest. Set aside.
In a large bowl, beat butter and sugar until light and fluffy, about 3 minutes. Add dry ingredients and mix well. Gradually add egg white mixture and lemon juice, beat until smooth.
Fill cupcake liners halfway with batter. Bake for 15 minutes or until a toothpick inserted comes out clean.
Allow cupcakes to cool completely before frosting.
Prepare lemon buttercream by beating softened butter with powdered sugar, lemon zest, and lemon juice until fluffy. Frost cooled cupcakes.
Notes
For an extra zing, garnish with lemon zest or candied lemon slices.