Mix together the ¼ cup sugar and lemon juice in a small bowl and set aside.
Place the butter in a large bowl and beat with an electric mixer until light and fluffy. Add the sugar and mix well. Add the eggs one at a time, beating well after each addition.
Sift together the flour, baking powder and salt in a separate bowl. Add this to the butter mixture in 2 additions, alternating with milk (flour mixture > milk > flour mixture). Add the lemon zest and fully combine.
Pour the batter into two buttered and floured 9-inch round cake pans. Bake at 350F for 35-40 minutes. Once the cakes are fully cooked, transfer them to a wire rack while still in the pans, and drizzle the sugar and lemon juice from Step 1 on top. Allow the cakes to fully cool.
In the meantime, make the buttercream. Place the butter and sugar in a large bowl and beat with an electric mixer until light and fluffy. Add the lemon zest, lemon extract and lemon juice and mix well.
Place about ½ cup of buttercream in a smaller bowl and 2 tbsp of buttercream in a smaller bowl. Mix the matcha green tea powder with the 2 tbsp of buttercream. Add a few drops of yellow food colouring to the large amount of buttercream and mix well.
To assemble the cake, slice off the surface of one of the cakes to create a flat surface. Stack the second cake on top and carve the cakes into a lemon shape.
Spread the white buttercream in between both layers, then coat the entire cake in a thin coating of the yellow buttercream. Place the cake in the fridge for about 10 minutes for the buttercream to stiffen.
Coat the cake in a thicker layer of yellow buttercream. Then draw a leaf shape onto the cake with the matcha buttercream. Slice the cake and enjoy!