Prepare the frosting by whipping the butter until fluffy with the whisk attachment of a stand mixer. Add in the powdered sugar, half at a time, and whisk on low until combined.
Whisk in the lemon zest, lemon extract, and pinch of salt. With the mixer running on low speed, whisk in 2 tablespoons of heavy cream. Add more cream until desired consistency is achieved. Whip on high speed for several minutes until frosting is light and fluffy.
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Notes
When zesting, be sure to only use the yellow part of the peel. Once you start seeing the white, you need to zest a different part of the lemon. The white rind is very bitter.
If you choose to tint the lemon frosting, always go with gel food coloring. You can use less and get the best results, plus they do not add more liquid to the frosting.
For stiffer buttercream, add more confectioners' sugar.
To thin the frosting out, add more cream.
Softened butter is much easier to mix and makes the frosting smoother.