Preheat the oven to 350°.
Line a cookie sheet with parchment paper and set it aside.
Add the flour, salt, baking soda and baking powder to a medium mixing bowl. Stir dry ingredients until combined, and then set the bowl aside.
Put the butter, sugar, eggs, tequila, lime juice and lime zest in a large mixing bowl. Use an electric mixer on medium speed to combine the ingredients until light and fluffy. This should take about 3-4 minutes.
Slowly add in the dry ingredients until fully incorporated.
Cover the mixing bowl with plastic wrap and put it in the refrigerator to chill for one hour.
Put the Wilton sparkling sugar in a small shallow bowl.
Roll the cookie dough into 2 inch balls, one at a time, and place in the bowl.
Roll each cookie dough ball in the sparkling sugar and place on the cookie sheet lined with parchment paper. Make sure each ball is about 2 inches apart.
Bake the cookies for 10-12 minutes or until they start to brown slightly. Allow the cookies to cool for 3-5 minutes before moving them to a wire rack to cool completely.