L'Hospital isn't necessary at all.
Revision: (source Continuity & Limits/Neprekidnost i limes)
Let: $$\lim_{x\to c}f(x)=1\;\&\;\lim_{x\to c} g(x)=+\infty$$
Then:$$\begin{aligned}\lim_{x\to c}f(x)^{g(x)}&=\lim_{x\to
c}\left(1+(f(x)-1)\right)^{g(x)}\\&=\lim_{x\to
c}\left[\left(1+(f(x)-1)\right)^{\frac1{f(x)-1}}\right]^{(f(x)-1)g(x)}\\&=e^{\space\lim\limits_{x\to
c}\;(f(x)-1)g(x)}\end{aligned}$$
Using the standard limits from the table:
$$\lim_{x\to 0}\frac{a^x -1}{x}=\ln a, \;\mathbb R\ni
a>0\;\;\&\;\lim_{x\to 0}\frac{\sin x}{x}=1$$
Let's do the following:
$$f(x):=\frac{4^{\tan x}+\cos x}2\quad\&\quad g(x)=\cot x$$
$$\begin{aligned}\implies f(x)-1&=\frac{4^{\tan x}+\cos x}2-1\\&=\frac{4^{\tan x}-1-(1-\cos x)}2.\end{aligned}$$
$$f(x)-1=\frac12\left(\frac{4^{\tan x}-1}{\tan x}\cdot\tan x-\frac{1-\cos x}{x^2}\cdot x^2\right).$$
Hence,
$$\begin{aligned}(f(x)-1)g(x)&=\frac12\left(\frac{4^{\tan x}-1}{\tan x}\cdot 1-\frac{1-\cos x}{x^2}\cdot\frac1{\frac{\sin x}{x}}\cdot x\cos x\right)\\\implies\lim_{x\to 0}(f(x)-1)g(x)&=\frac12\left(\ln 4\cdot1-\frac12\cdot 1\cdot 0\cdot 1\right)\\&=\frac12\cdot\ln 4=\ln2.\\\\\implies L=&\lim_{x\to 0}\left(\frac{4^{\tan x}+\cos x}2\right)^{\cot x}\\&=e^{\ln 2}=2.\end{aligned}$$