Preheat oven to 350°F and line a cupcake pan with papers.
In a large bowl, whisk together almond flour, baking powder, salt, xanthan gum, sweetener, and zest until combined.
Whisk melted butter into the dry ingredients. The mixture should form into coarse crumbs.
Add eggs and stir until incorporated. The batter will begin to stick together.
Add almond milk, vanilla, and lemon extract and whisk until the batter is smooth.
Carefully fill the prepared cupcake papers until they are about ¾ full—about 2 heaping tablespoons for each cupcake.
Place cupcakes in preheated oven and bake for 29-32 minutes or until the cupcake bounces back when pressed.
Let cupcakes cool on a rack until they reach room temperature before frosting.
In a large bowl, whip together cream cheese and butter using an electric mixer.
Blend in sweetener and frozen raspberries until combined.
Add whipping cream, lemon juice, and vanilla and blend until smooth.
Using a piping bag, frost cupcakes as desired.