In a saucepan, combine the sugar, lemon zest, eggs, and lemon juice.
Cook over medium heat, stirring constantly, until the mixture thickens, but do not let it boil. If you have a thermometer, don’t exceed 84°C (183°F).
Let it cool slightly to about 60°C (140°F), then add the butter. Whip until smooth.
Strain through a fine sieve (chinois) if you want to remove the zest.
Optionally, blend with an immersion blender for a smooth, homogeneous texture.
Cover and refrigerate overnight.
The next day, mix the almond flour into the cream until fully incorporated.
Transfer to a piping bag and refrigerate for 2 hours before using.