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Preheat oven to 325 degrees. Line your muffin tin with cupcake liners.
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In a medium bowl whisk together your flour, baking powder and salt. In an electric mixer on medium to high speed, beat the butter and sugar until pale, light and fluffy. (about 5 minutes)
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Reduce the mixer speed to medium and add the eggs, one at a time. Be sure to mix thoroughly after each addition.
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Scrape the sides of the bowl and add the lime, tequila and vanilla. Mix until combined.
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Reduce the mixer speed to slow. Add the dry ingredients in three batches, alternating with the milk in two batches.
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Divide the batter between the muffin cups. Bake for 20 minutes, rotating half way through. Cupcakes are done when slightly golden.
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Allow the cupcakes to cool for 5 minutes. Then brush the tops of the cupcakes with 1 to 2 tablespoons tequila. Set aside to cool completely before frosting.