Preheat oven to 350F. Butter two 9" cake pans and line the bottoms with parchment paper. Set aside.
In a small bowl, combine the flour and potato starch. Mix well, then set aside.
Divide the egg whites into the bowl of a stand mixer fitted with the whisk attachment, and the yolks into a separate small bowl.
Add the cream of tartar to the whites to beat on Medium-High speed until frothy, about 2-3 minutes.
Gradually add the sugar in a steady stream while beating, then increase speed to HIGH for 1-2 minutes, until stiff peaks. The whites should be glossy and hold a firm peak.
In the yolks bowl, add the lemon zest, vanilla, and fine sea salt. Beat vigorously for 1 minute.
While the stand mixer is on Medium-Low speed, gradually pour in the yolks.
Shift a third of the flour mixture into the bowl, then use a spatula to fold it in. Be careful not to deflate the air whipped into the egg whites. Repeat sifting and folding in the remaining flour mixture until combined.
Heat up the heavy cream in either the microwave or a small saucepan JUST until warm to touch, about 10-30 seconds. Pour along the sides of the bowl, then fold together with a spatula.
Evenly divide the batter between the prepared cake pans.
Bake until evenly golden on top, about 20-22 minutes. Let cool in the cake pan for 20 minutes, then transfer to a wire rack to cool completely.