In a small bowl, whisk together the egg whites, 1/4 cup of the whole milk, and the lemon zest. Set aside.
In a mixing bowl, beat the softened butter and granulated sugar until creamy, about 2-3 minutes. Add the dry ingredients (cake flour, baking powder, salt) and mix until just combined. Slowly add the egg white mixture and beat until incorporated. Beat in the remaining milk.
Prepare cupcake tins with paper liners. Fill liners about half full. Bake in a preheated oven at 350°F (175°C) for 15 minutes. Remove from oven and let cool in the pans for 5 minutes before transferring to a wire rack to cool completely.
For the frosting: In a mixing bowl, beat the softened butter for 3-5 minutes until pale in color. Gradually add the powdered sugar, lemon zest, lemon juice (about 2 Tablespoons from a fresh lemon), and heavy cream. Beat for another 3-5 minutes until light and fluffy.
Once the cupcakes are completely cool, frost them using a piping bag with your desired tip, or a spatula.
Notes
Enjoy these delightful lemon cupcakes! They pair wonderfully with a cup of tea or coffee.