Preheat oven to 350 and line muffin pan with liners.
In a separate bowl, mix together the flour, baking powder, and salt. Set aside.
Using a mixer, beat together the butter and sugar.
Add in eggs one at a time.
Add in the buttermilk, lime juice, and tequila.
Add dry ingredients into wet ingredients.
Add cupcake batter into cupcake liners.
Bake for 15-20 minutes. Let cool.
Prepare the frosting by creaming together the cream cheese and butter with an electric mixer.
Add in the powdered sugar slowly and then add in the lime juice.
Using an apple corer or a filling tip for a pastry bag, inject in the tequila.
Frost cupcakes and garnish with a drizzle of tequila, sprinkles, and lime zest.