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Preheat oven to 350°F; line muffin tins with paper liners; set aside.
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In make the caramel syrup, place sugar and lemon juice in a small heavy pan and stir until the lemon juice is distributed throughout -- Place over moderate heat without stirring until the sugar begins to melt. When the first signs of smoke appears, begin stirring the melting sugar with a large metal spoon. Continue stirring occasionally, so the sugar will melt and caramelize evenly.
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When most of the sugar is melted, lower the heat.continue cooking till the caramel is light amber and frothy. Don't be alarmed if it smokes, Don't let it burn.
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Just before the caramel is light amber, bring the water to a boil in a small pan. When the caramel is cooked, add the water all at once.
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When the syrup comes to a full boil, remove from heat and transfer to heatproof cup. You should have 1/2 cup of syrup. Let cool.
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Whisk dry ingredients together.
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in another bowl, beat butter till light and fluffy.gradually beat in sugar, lower mixer to medium. Beat in egg, egg yolk, and vanilla.
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Beat in flour with caramel syrup and sour cream just until blended.
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Spoon into paper lined tins.
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Bake until tops are firm, about 20 minutes.
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Cool in muffin tins on wire rack.