1. Preheat oven to 325°F (160°C). Place paper liners in wells of Muffin Pan. Using Microplane® Adjustable Fine Grater, zest lemon to measure 11/2 tbsp (22 mL); set aside 1/2 tbsp (7 mL) zest for garnish. In Stainless (2-qt./2-L) Mixing Bowl, combine flour, 1/4 cup (50 mL) of the sugar, baking powder, salt and remaining 1 tbsp (15 mL) zest; whisk well using Stainless Whisk. In Stainless (6-qt./6-L) Mixing Bowl, combine egg yolks, water, oil and extract; beat on medium speed of electric hand mixer until well blended. Add dry ingredients; beat on medium speed until smooth.
2. In Stainless (4-qt./4-L) Mixing Bowl and using clean beaters, beat egg whites on high speed until soft peaks form, about 1 minute. While continuously beating, gradually add remaining 1/4 cup (50 mL) sugar in a very slow, steady stream. Continue beating 3-4 minutes or until sugar is dissolved and stiff peaks form. Stir in one-fourth of the meringue into batter using Small Mix 'N Scraper®; gently fold in remaining meringue.
3. Using Large Scoop, divide batter evenly among liners; bake 12-15 minutes or until wooden pick inserted in centers comes out clean. Remove pan from oven to Stackable Cooling Rack. Remove cupcakes from pan; cool completely. Meanwhile, prepare Meringue Frosting (see below).
4. To assemble cupcakes, spoon lemon curd into Easy Accent® Decorator fitted with closed star tip. Press decorator gently into center of each cupcake and pipe in a small amount of curd (about 2 tsp/10 mL). Frost cupcakes; sprinkle with reserved lemon zest.

Yield: 12 cupcakes

Nutrients per serving: (1 cupcake): Calories 190, Total Fat 4.5 g, Saturated Fat 1 g, Cholesterol 45 mg, Carbohydrate 31 g, Protein 3 g, Sodium 125 mg, Fiber 0 g

U.S. Diabetic Exchanges Per Serving: 1 starch, 1 fruit, 1 fat (2 carb)