01 - Preheat the oven to 350°F (175°C). Line a standard 12-cup muffin tin with paper cupcake liners.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, baking soda, and salt until evenly distributed. Set aside.
03 - In a large mixing bowl, beat the softened unsalted butter and granulated sugar together using an electric mixer on medium speed until the mixture is pale, light, and fluffy, approximately 2 to 3 minutes.
04 - Add the eggs one at a time, beating thoroughly after each addition. Stir in the lemon zest, freshly squeezed lemon juice, and vanilla extract until well combined.
05 - Alternately add the dry ingredient mixture and the whole milk to the wet batter, beginning and ending with the dry ingredients. Fold gently until just combined — do not overmix.
06 - Divide the batter evenly among the prepared cupcake liners, filling each approximately three-quarters full.
07 - Bake on the center rack for 16 to 18 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. Allow the cupcakes to cool in the tin for 5 minutes, then transfer to a wire rack to cool completely.
08 - In a clean mixing bowl, beat the softened butter with an electric mixer until creamy. Gradually add the sifted powdered sugar on low speed, then mix in the strawberry purée, vanilla extract, and a pinch of salt. Increase the speed to medium-high and beat until the frosting is light and fluffy, scraping down the sides of the bowl as needed. If the frosting is too soft, refrigerate for 10 minutes before piping.
09 - Pipe or spread the strawberry frosting generously onto each cooled cupcake. Garnish with fresh strawberry halves and a sprinkling of lemon zest if desired. Serve and enjoy.