Preheat oven to 375 ℉. Line two muffin pans with liners. Set aside.
In small bowl whisk together flour and baking powder. Set aside.
In mixer add sugar and butter, mix till creamy.
Slowly add in egg whites, extract and milk. Mix till incorporated.
Slowly add in flour until incorporated.
Stir in strawberries.
Bake for 18-20 minutes or until golden brown. Allow to cool completely.
In mixing bowl add cream cheese and powdered sugar. Whisk together on medium low until completely incorporated. Remember to scrape down the sides of the bowl half way through mixing.
Slowly add in cream. Scrape down sides half way through mixing.
Add lemon zest.
Turn mixer up to medium high and whisk frosting until stiff peaks form.
Pipe frosting onto the top of each cupcake.
For the mermaid tails: Melt candy melts according to directions. Pipe into molds. Refrigerate for 15 mins.
Top onto cupcakes.
Serve and ENJOY!