For the beer cupcakes:
3/4 cups unsalted butter, at room temperature
1-3/4 cup sugar
2-1/2 cup flour
2 tsp baking powder
1/2 tsp salt
3 eggs, at room temperature
1 tsp vanilla
1/2 tsp orange or lime zest
1 cup Blue Moon or Corona beer, plus more for brushing on tops
1/4 cup milk
Orange/lime wedges and sanding sugar for garnish

For the citrus cream cheese frosting:
12 oz cream cheese, cold
6 tbsp butter, at room temperature
1 tbsp freshly squeezed orange/lime juice
1 tsp orange/lime zest
4 cups powdered sugar