Preheat oven to 350F. Prepare a muffin tin with paper cupcake wrappers or silicon wrappers.
Combine sugar, eggs, oil, vanilla and milk. Beat together. Combine all dry ingredients in a separate bowl.
Combine all other dry ingredients in a separate bowl. Add dry ingredient to wet and beat to combine. Slowly add the boiling water and mix until smooth.
Using an ice cream scoop, add batter to muffin tin lined with cupcake liners. Only fill each cup ¾ of the way.
Bake for 15-18 minutes or until a cake tester comes out clean. Allow the cupcakes to cool.
Beat together butter and sugar until smooth and creamy with a hand mixer. Stir in tequila and fold it into the butter cream with a soft spatula.
Add the butter cream to a piping bag. Frost cupcakes, garnish with a chili pepper slice and sea salt.
16 servings
1