Preheat the oven to 325˚ F with the rack in the middle. Line a mini cupcake pan with 24 liners.
In a medium bowl, whisk together the flour, baking powder and salt.
Place the butter and sugar in the bowl of a stand mixer. Using the paddle attachment, beat the butter and sugar together on medium speed for about 5 minutes until pale in color. Beat in the eggs one at a time.
Mix in the lime juice, zest, tequila, vanilla and buttermilk.
Place the batter in the muffin pan, filling each cup 3/4 full.
Bake 12-14 mins or until a wooden skewer comes out virtually crumb free. Let the cupcakes cool completely before removing them from the pan.
While the cupcakes are cooling make the frosting.
Clean the mixer bowl. With the paddle attachment, beat the butter and cream cheese together until well combined. Mix in the vanilla, lime juice, lime zest, tequila and salt. Mix in the sugar until you reach a creamy texture. *see notes
Transfer the frosting to a piping bag. Remove the cupcakes from the pan. Pipe the frosting onto each cupcake and top with a lime wedge and small straw.
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