Using a mixer with paddle, combine the butter, sugar and lemon zest and whip for 10 minutes until creamy. Gradually add the eggs, NESTLÉ® Sweetened Condensed Milk and NESTLÉ® Cream to the mixture, stirring constantly.
Sift the flour and baking powder and mix them gently with the mixture using a spatula. Put the mixture in a piping bag with a plain nozzle and fill the paper cups to ¾ each.
Preheat the oven at 200 °C and bake for 15-20 minutes until it gets a light brown color on top.
To prepare the frosty topping, whip the egg whites, lemon zest and sugar using bain-marie until warm.
In a mixer with whisk, add the butter to the mixture and whip until cool and fluffy, and then add the NESTLÉ® Cream and yellow coloring and mix using a spatula.
Decorate the cupcakes with the frosty topping and serve.
