Prepare the Oven and Pan: Preheat the oven to 180°C (350°F). Line a 12-cup muffin pan with paper cupcake liners.
Combine the Lemon Zest and Sugar (Optional): Place the granulated sugar and lemon zest in a large mixing bowl. Rub them together with your fingertips until the mixture becomes fragrant, helping release the lemon's aromatic oils.
Mix the Dry Ingredients: Add the all-purpose flour, lemon-sugar mixture if prepared, baking powder, and salt to a large mixing bowl. Whisk thoroughly until the ingredients are evenly combined and no lumps remain. If you did not rub the zest with the sugar, add the zest along with the other dry ingredients. Add the Wet Ingredients: Pour in the dairy-free milk, neutral-flavored oil, fresh lemon juice, and vanilla extract. Stir until the ingredients are just combined and a smooth batter forms. Avoid unnecessary mixing.
Fill the Cupcake Liners: Divide the batter evenly among the 12 prepared cupcake liners using an ice cream scoop or large spoon. Fill each cavity approximately three-quarters full.
Bake the Cupcakes: Place the muffin pan in the preheated oven and bake for 20–25 minutes. Check doneness by inserting a toothpick into the center of a cupcake. It should come out without wet batter; a few moist crumbs are fine.
Cool the Cupcakes: Leave the cupcakes in the muffin pan for 5 minutes after baking. Carefully transfer them to a wire cooling rack and allow them to cool completely before frosting.
Beat the Vegan Butter: Place the vegan butter in a large mixing bowl if using a hand mixer, or in the bowl of a stand mixer fitted with the whisk attachment. Beat until the butter becomes light and fluffy. If using chilled vegan margarine as the alternative, use it as specified in the source. Prepare the Lemon Buttercream: Add the powdered sugar, 1 tablespoon of lemon juice to start, and vanilla extract to the beaten butter. Beat until the ingredients are just combined. Taste the frosting and adjust the sweetness or lemon flavor as desired, adding more lemon juice within the specified 1–3 tablespoon range. If the frosting is too thin, incorporate more powdered sugar. If it is too thick, add a little more lemon juice or dairy-free milk until it reaches a suitable consistency. Frost the Cupcakes: Once the cupcakes are completely cool, spread the lemon buttercream over each one with a spatula or transfer it to a piping bag to create decorative swirls. Decorate as desired.
Serve and Store: Serve the cupcakes immediately after frosting. Keep unfrosted cupcakes in an airtight container at room temperature for up to 3 days. Store frosted cupcakes at room temperature for up to 1 day or refrigerate them for up to 3 days. Allow refrigerated cupcakes to return to room temperature before serving. The cupcakes can also be frozen; for best results, store them separately from the frosting.