Place the sugar, lemon, and water in a deep light-colored saucepan.
Melt the sugar on medium heat shaking the pan as needed. Tip - Keep the heat on medium to low so the sugar caramelizes, not burns. Shake and swirl the pan slowly guiding the heat distribution.
Once all the sugar is amber, add in the butter and combine well.
Next, add the cream and be careful because the caramel will bubble up. Take it off the heat.
Cool for a few minutes in the pan, then pour it into a mason jar. As the mixture cools it will get thicker.
Frost
Make sure the cupcakes are completely cooled before frosting or the frosting will melt.
Use a spoon to drizzle the caramel over the cupcakes.Tip - as the caramel cools it will get thicker. You can heat it in the microwave for 10 seconds to bring it to consistency.