Preheat oven to 325 degrees and line a full-sized or mini cupcake tin with cupcake papers.
In a medium bowl, combine flour, baking powder, and salt together.
In the bowl of a stand mixer with paddle attachment or in a large bowl with a hand mixer, cream together butter and sugar on medium-high speed until light and fluffy, about 3 minutes.
Blend eggs in one at a time, mixing well after each addition. Beat in lime juice, lime zest, and vanilla.
With mixer on low speed, mix in dry ingredients in 3 additions, alternating with buttermilk. Beat each addition until just incorporated, taking care not to over-mix.
Divide batter into cupcake papers, filling about ¾ full. For full-sized cupcakes, bake 20-24 minutes and for mini cupcakes, bake 11-13 minutes, until a toothpick inserted into the center comes out clean.
Let cupcakes cool in tin for a few minutes before moving to wire racks to cool completely.
Once cupcakes are completely cooled, lightly brush them with tequila. Spoon frosting onto cupcakes and top with lime zest, lime edges, and straws, if desired.