For the icing, cream together Caro syrup, butter, and lemon extract. Slowly add in sugar until everything is completely mixed together and is the consistency of regular icing.
Add a little icing to the top of the cooled cupcakes.
Refrigerate for an hour and serve cold.
Recipe by Couponing to Disney at https://www.couponingtodisney.com/kristins-kitchen-lemon-drop-cupcakes/