For the cupcakes: Preheat the oven to 350 degrees F. Line a 12-cup muffin tin with paper liners.
Whisk together the flour, baking powder and salt in a medium bowl. In another medium bowl, beat together the eggs and sugar with an electric mixer on medium speed until light and foamy, about 2 minutes. While beating, gradually pour in the butter and then the vanilla.
Reduce the mixer speed to low, add the flour mixture in two additions, alternating with the milk, until just incorporated. Take care not to overmix the batter. Divide the batter evenly among the prepared cups (about 1/3 cup batter per cupcake).
Bake until a toothpick inserted in the center of the cakes comes out clean, 20 to 25 minutes. Cool the cupcakes on a rack in the pan for 10 minutes, then remove and transfer to the rack to cool completely.
For the frosting: Using an electric mixer, beat together the cream cheese and butter on medium speed until fluffy, about 2 minutes. Beat in the vanilla and lemon juice. On low speed, gradually add the confectioners' sugar and beat until well combined. Spread or pipe onto the tops of the cupcakes. Top with sprinkles.
When measuring flour, we spoon it into a dry measuring cup and level off the excess. (Scooping directly from the bag compacts the flour, resulting in dry baked goods.)
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