Preheat oven to 350 degrees and line 12 muffin cups with paper liners spray with baking spray.
In mixing bowl beat the butter and sugar until light and fluffy. Add the eggs, one at a time, beating well after each addition. Add in the vanilla extract and lemon zest.
In a medium bowl whisk together the flour, baking powder, and salt.
With the mixer on low speed, alternately add the flour mixture and milk, in three additions, beginning and ending with the flour. Scrape down the sides of the bowl as needed.
Fill the muffin cups with batter. Bake for about 19 - 20 minutes. Once the cupcakes have cooled completely, cut a deep hole in the center of each cupcake, using a melon baller or small pairing knife.