In the bowl of a stand mixer fitted with a paddle attachment, combine 10-ounces powdered sugar, ¼ teaspoon kosher salt, 3 tablespoons heavy whipping cream, 1 tablespoon lime zest, 1 tablespoon tequila, or non-alcoholic tequila alternative such as CleanCo Clean T, and 1 tablespoon lime juice. Mix on low to moisten then increase to medium and beat for 3 Minutes until smooth.

Transfer to a ziplock bag and set aside. Wipe bowl and beater clean with a paper towel.

Preheat the oven to 350°F and line baking sheets with parchment paper.

In the bowl of the stand mixer combine 2 sticks of firm but pliable unsalted butter, cut into 1/4in pieces, 1 cup of granulated sugar, 2 teaspoons baking powder, and 1 ¼ teaspoon kosher salt on low speed until it starts to come together then increase to medium. Continue to beat for 5 Minutes until creamy.

In a separate bowl or measuring cup whisk together 2 large egg whites, 1 tablespoon heavy whipping cream, 1 teaspoon vanilla extract, 1 tablespoon lime zest, ½ tablespoon lime juice, 1 tablespoon tequila or non-alcoholic tequila alternative such as CleanCo Clean T.

Add to butter mixture in 4-5 additions while the mixer is running on low speed.

Gradually add in 2 ⅔ cups of cake flour at low speed to form a soft dough.

Scoop 3 tablespoon portions of dough onto parchment-lined cookie sheets.

Bake for 15 Minutes until edges are pale golden.

Cool on baking sheets for 20 Minutes.

Snip the corner of the frosting bag and pipe a tablespoon amount of frosting onto cookies, 3 at a time so the frosting doesn't harden. Spread the frosting with a knife and sprinkle with flaky sea salt if desired.

Store in sealed container for 3 days at room temperature.