For the Cupcakes

1. Preheat the oven to 350°F. Line a cupcake pans with cupcake liners. Zest and juice the limes.
2. In a large mixing bowl, combine the sugar, vegetable oil, eggs and vanilla extract. Beat on medium speed until the eggs and oil are well combined and fluffy. Scrape down the bowl as needed. Next mix in the sour cream and lime zest and beat until well combined.
3. In a separate bowl, combine the dry ingredients. Then combine the lime juice and tequila together. To the batter, add half of the dry ingredients and half of the tequila mixture and beat just until the flour starts to combine. Add all the remaining ingredients and beat until well combined. Use a spatula to scrape down the sides of the bowl and stir the batter from the bottom to the top to ensure it’s well mixed.
4. Using a large cookie scoop, divide the batter evenly, filling each liner 2/3 full. Careful not to overfill. Bake at 350°F for 14-16 minutes. Test the cupcakes for doneness by inserting a toothpick into the center of the cupcake. If the toothpick comes out clean, the cupcakes are done. Cool Completely.

For the Frosting:

1. Cut the butter into pieces. Using the paddle attachment, whip butter for 5-7 minutes, scraping down the bowl occasionally. Beat until butter look light in color.
2. Alternate adding 2 cups of powdered sugar at a time with the liquid ingredients: tequila, vanilla extract, lime juice followed by the lime zest. Ensure the powdered sugar is well combined, and whip for 1-2 minutes before adding more powdered sugar.
3. Once the last of the powdered sugar has been added, increase speed to medium-high and beat for another 3-5 minutes to whip additional air into the frosting.
4. Decorate the cupcakes with a 1M piping tip and sprinkle with sanding sugar.