In the horrifying footage filmed by her other children, the woman can be seen beckoning her toddler to bring her a bottle of alcohol, before asking him whether he would like a drink.
She then proceeds to fill two caps with the beverage and hands it to her son.
In the background her other child can be heard telling her mum not to do it.
However, she then appears to be cheering the pair on by shouting 'that's my brother. That's my dude right there. Oh hell yeah!'
Appearing at the Payne County Courthouse on Monday the mother who cannot be identified for legal reasons insisted it was all a joke.
'Yes it was bad judgement on my part to to even act like I gave him alcohol, but I swear there was none in the cap,' she said.
The woman had also taken to Facebook to speak about the matter, writing 'I didn't even know I was being videoed, but even so, what's the difference in giving your child cough syrup or rinsing their pacifier off with the beer you're drinking?'
The Payne County Police Department have confirmed an investigation is still under way.