Preheat a fan-forced oven to 140°C (275°F) or a conventional oven to 160°C (320°F). Line two cupcake tins with the cupcake liners.
Add the flour, sugar, baking powder and salt to a large mixing bowl and mix with a hand mixer until well combined.
Next, add the softened butter and mix on low speed until the mixture reaches a crumbly, sand-like texture.
Add the eggs, milk, oil, yoghurt, tequila and vanilla, and mix on low speed until all the dry ingredients are incorporated. Scrape down the side of the bowl and mix for a final 20 seconds.
Split the batter into two separate mixing bowls. Add pink and red food gel to one bowl along with the strawberry flavouring and mix until well combined. Add yellow food gel and mango flavouring to the other bowl and mix.
Add both batters to two separate piping bags. Begin by piping yellow batter into your cupcake liners, then pipe swirls of red batter on top.
Bake for 40–50 minutes, or until a toothpick inserted in the middle of a cupcake comes out clean. Allow the cupcakes to cool completely on a wire rack before frosting.
To prepare the frosting, split into two mixing bowls. Add pink and red food gel to one bowl along with the strawberry flavouring and mix until well combined. Add yellow food gel and mango flavouring to the other bowl and mix.
Lightly brush the rim of each baked cupcake with a little bit of water. Gently roll the cupcake in sugar to give it the illusion of a salt rimmed glass.
Fit the end of a piping bag with an open star tip and frosting a swirl of frosting on top of each cupcake. Add two wedges of lime on the side along with a strawberry cut in half at the front of each cupcake. Finish each cupcake with a paper straw before serving to complete the drink illusion.
Cupcakes can be stored in an airtight container for up to three days.