Preheat your oven to 325 and prep your cupcake tin for nonstick or liners.
In a medium mixing bowl, use a fork or a whisk to mix together the flour, baking powder, baking soda, and lemon zest. Set this bowl aside.
Next, in a large mixing bowl, beat together the oil and the sugar alternative until creamy. Mix in the eggs, half and half, and the extract.
For the next step, we will add the flour mixture from the first bowl to the mixing bowl, taking care to not over-mix. I suggest using a whisk or mixing by had and adding half of the dry mixture at a time, gently mixing between additions .
Fill your prepared cups ¾ of the way and bake for 18-20 minutes or until a toothpick comes out clean. Allow to cool on a rack before frosting or storing.