Prep the pan: Line a 12-cup muffin tin with cupcake liners. Preheat oven to 300°F (150°C). Place the rack in the lower-middle.
Warm the dairy: In a small saucepan over low heat, melt cream cheese, butter, and milk together, whisking until smooth.
Do not let it simmer. Remove from heat and cool 5 minutes.
Make the yolk base: In a bowl, whisk the egg yolks, vanilla, salt, lemon zest, and 2 tbsp sugar until slightly pale. Slowly whisk in the warm cream cheese mixture.
Add dry ingredients: Sift in cake flour and cornstarch.
Whisk gently until just smooth. The batter should be silky with no lumps.
Whip the egg whites: In a clean bowl, beat egg whites with cream of tartar to soft peaks. Gradually add the remaining 2 tbsp sugar and beat to medium-soft peaks—shiny with tips that gently curl.
Fold with care: Add one-third of the meringue to the yolk batter and fold to lighten.
Add the rest in two additions, folding gently with a spatula until no streaks remain.
Fill the cups: Divide batter among liners, filling each about 80–85% full. Tap the pan once to release large bubbles.
Bake low and slow: Bake at 300°F (150°C) for 18–22 minutes until the tops are set, lightly golden, and spring back when touched. They may rise and slightly dome; that’s fine.
Cool gradually: Turn off the oven, crack the door, and let cupcakes sit for 5 minutes.
Then remove to a rack. Let cool fully to room temperature; they’ll settle into a gentle, fluffy top.
Serve: Enjoy plain, or dust with powdered sugar, add a dollop of whipped cream, or top with fresh berries.