01 -
Preheat oven to 350°F.
02 -
In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
03 -
Pour milk into a measuring cup and add freshly squeezed lime juice. Stir to incorporate and set aside.
04 -
In the bowl of a stand mixer fitted with a paddle attachment, cream together butter and sugar on medium-high speed until light and fluffy, about 2 minutes.
05 -
Reduce mixer to low and add eggs one at a time, beating well after each addition.
06 -
Slowly add the flour mixture in three batches, alternating with the milk mixture, starting and ending with the flour. Mix on low speed until just incorporated.
07 -
Divide the batter evenly in a muffin pan. Bake for 18-24 minutes or until a toothpick inserted into the center comes out clean.
08 -
Remove cupcakes from the oven and brush with tequila. After 5 minutes, transfer cupcakes to a wire rack to completely cool before frosting.
09 -
In the bowl of a stand mixer fitted with a paddle attachment, beat butter until light and fluffy, about 3 minutes.
10 -
Turn off the mixer and add confectioners' sugar. Slowly add freshly squeezed lime juice, one tablespoon at a time, while mixing on low speed, until thick and creamy.
11 -
Pipe frosting onto cooled cupcakes using a pastry bag fitted with an open star tip. Top with sanding sugar and, if desired, a small sprinkle of kosher salt.