Pre-heat oven to 350 degrees. Line a cupcake tin with extra large liners and set aside.
Place the egg whites in the bowl of an electric stand mixer fitted with a whisk attachment (or use an electric hand mixer). Sprinkle in the cream of tartar. Start by mixing on low speed until the egg whites begin to form bubbles.
As the egg whites begin to foam and become more opaque, gradually turn up the speed and start slowly adding in the sugar, a tablespoon or two at a time. Continue adding in the sugar, followed by the salt. Over the course of about a minute or so, all of the sugar/salt should have been added and the speed will have increased to medium-high.
Continue whipping the egg whites until medium-stiff peaks. They whites should still be pillowy but not dry or clumpy. Unlike a true meringue (with twice the sugar), they will not be particularly glossy.
Add in the lemon and vanilla. Whip again until just combined.
Stop the mixture. Using a rubber spatula, carefully fold in the flour in two to three batches. You can be a bit more deliberate and heavy-handed with the first batch of flour as you temper the two ingredients together, but then use a lighter touch as you go. Be thorough, but do your best not to deflate the batter.
Use two spoons to plop the batter into the cupcakes liners. Fill the liners nearly to the top. With the back of a spoon or small offset spatula, smooth out the tops of each cupcake.
Bake in the pre-heated oven for 20 to 23 minutes. When done, the tops should be browned and a toothpick inserted into the center should come out clean. Remove from the oven and let cupcakes cool in their pans for about 5 minutes before moving them to a wire rack.