Preheat oven to 375 degrees F. Spray or line a Texas-sized (jumbo) muffin tin.
Place sugar and lemon zest in a large bowl. Rub the zest in the sugar until you can smell a strong lemony scent.
Add the flour, baking powder, baking soda and salt to the bowl with the sugar mixture. Blend well.
In a separate bowl, beat together the sour cream eggs, lemon extract and oil.
Pour the liquid mixture over the dry mixture and mix until just moistened. Do not overtax! Stir in the poppy sees.
Divide batter evenly in prepared pan. If you are NOT using the glaze, top each muffin with about 1 tsp of sanding sugar (they can be left plain too).
Bake for 20-25 minutes, or until toothpick inserted in the center comes out clean.
Remove to a rack to cool completely.
IF USING GLAZE:
Mix the confectioner’s sugar and lemon juice in a small bowl. Drizzle over cooled muffins.