Pour milk into a microwave safe container that has at least 1-2 inches of space at the top. Microwave on high for 45 seconds. Unwrap 5 black tea bags and place into the milk. Repeat this process with 1/2 cup water and the remaining 5 black tea bags. Allow to steep for 15-20 minutes.
Preheat oven to 350 degrees and line 24 muffin tins with desired liners.
In a large mixing bowl or stand mixer fitted with a paddle attachment, add the butter and start the mixer on low. Slowly add in the granulated sugar. Cream together the butter and sugar on medium speed for about 5 minutes, or until creamy and fluffy.
Beat in eggs, one at a time. After all eggs have been added, scrape down the sides and bottom of the bowl well.
After removing tea bags, add 1/2 cup of the milk/black tea mixture (discard the remaining milk). Remove the tea bags from water and add all of the water/black tea mixture. Mix until combined.
In a medium bowl, combine flour, baking powder, and salt. Whisk together and start to gradually mix into wet iced tea cupcake mixture.
Spoon iced tea cupcake mixture evenly into 24 cupcake tins. Bake for 22 minutes or until tops are lightly browned a spring back when pressed with your finger. Remove iced tea cupcakes and allow to fully cool.
When cupcakes are cooled, start to make the lemon frosting Lemon frosting recipe will make just enough to frost 24 cupcakes. It will look like you need more, but trust me, it is just enough.
In a large mixing bowl or stand mixer fitted with a paddle attachment, cream together room temperature salted butter and butter flavored shortening until fully mixed and creamy. Add lemon extract and lemon zest. Gradually add powdered sugar until lemon frosting reaches a spreadable/pipe-able consistency. If you accidentally add too much powdered sugar and it gets too thick, thin out with a teaspoon of water.
Using desired method, frost iced tea cupcakes with lemon frosting. Garnish with sparkling sugar, sugared lemon wedges and lemon candy sticks.