Line a muffin tin with paper liners and spray the liners with cooking spray. Preheat the oven to 325 degrees.
Make the topping. Melt the butter and add dry ingredients to the butter and mix well. Set aside.
Beat the cream cheese and sugar together until light and fluffy. Add the eggs one at a time until well incorporated. Add the zest, lemon juice and vanilla. Beat well.
Using an ice cream scoop fill the muffin tins 3/4 of the way. Generously sprinkle the top of the cupcakes with the struesel. Bake for about 25 minutes.