Preheat oven to 325° and prepare cupcake pans with liners.
Zest lime, then juice it. This is it's own step because sometimes we forget and it's a facepalm moment ??♀️.
Place butter and sugar in the mixer and beat until creamed. While butter is mixing, sift flour, baking powder and salt into a separate mixing bowl.
Put egg, milk coconut extract and tequila in a bowl and whisk together.
Add flour mixture and egg mixture about 1/3 at a time and beat until just mixed in.
And lime juice and zest to bowl and mix just until smooth, you don't want to overmix!
Scoop batter into cups and bake for 22-24 minutes.
Allow the cupcakes to cool in the pan for a few minutes before transferring to a cooling rack.
Once the cupcakes have fully cooled, frost and enjoy!