Cupcakes

• 1 cup white sugar
• ½ cup butter softened
• 2 eggs
• 2 teaspoon vanilla extract
• 1 ½ cups all purpose flour
• 1 ¾ teaspoon baking powder
• ½ c milk
• 1 ½ tablespoons lemon extract
• 5 - 8 drops red food coloring
• Buttercream Frosting
• 1 cup unsalted butter softened
• 3 - 4 cups powdered sugar sifted
• ¼ teaspoon salt
• 1 tablespoon vanilla extract
• up to 4 tablespoons milk or heavy cream