Preheat your oven to 350°F and line a baking sheet with parchment paper or a silicone baking mat.

In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

In a large mixing bowl, cream the softened butter, granulated sugar, and powdered sugar until light and fluffy using an electric mixer or stand mixer.

Beat in the egg, vanilla extract, lime zest, lime juice, and tequila (if using) until well combined.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Avoid overmixing the dough.

Cover the cookie dough with plastic wrap and refrigerate for at least 8 minutes to firm up.

Using your hands, roll the chilled dough into balls.

Roll each cookie dough ball in sanding sugar for added sparkle and sweetness.

Place the coated dough balls onto the prepared baking sheet, leaving enough space between each cookie.

Gently flatten each cookie with the back of a spoon or your fingers.

Bake the cookies for 9 to 12 minutes or until the edges turn golden brown.

Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.