Begin the recipe by preheating the oven 350 degrees F. and line a muffin pan with cupcake liners. This recipe will yield 6 cupcakes if you would like 12 cupcakes, simply double the recipe. In a small bowl, make the flax egg by stirring together 1 tablespoon ground flax meal with 2 ½ tablespoons of water. Once the mixture has been combined, set aside to allow it time to thicken.
In a small bowl, whisk together the ¾ cup all-purpose flour, 1 teaspoon baking powder, and ¼ teaspoon salt.
Using an electric mixer on medium-high, mix the butter until it is smooth, add in the ½ cup granulated sugar, and continue mixing until everything is thoroughly combined. Next mix in the flax egg and 1 teaspoon vanilla extract. Continue to mix until combined.
Switch the mixer to a low speed and add in the ¼ cup non-dairy milk, lime juice, lime zest, 1 tablepsoon tequila, and blend well until everything comes together.
Add in the flour mixture and continue mixing until combined.
Pour the cupcake mixture into the prepared muffin pan and place into the oven to bake for 8 to 10 minutes or until a cake tester comes out clean.
Remove the cupcakes from the oven, allowing them to cool in the pan on a baking rack for a five minutes before removing the cupcakes to cool completely.
Now make the frosting using a medium bowl and electric mixer. Add in the ½ cup butter, 2 cups powdered sugar, 2 tablespoons tequila, ½ teaspoon vanilla extract, and be sure to mix on low speed until the frosting comes together and is smooth.