Yes. But the question should not be if they like it.
Firstly, there is ingredients. Unicorns have a special part of their brain specifically designed with the knowledge of how to make all alcoholic beverages ever invented. However, the problem lies with how.
Ingredients required to make root beer from scratch are as follows.
Vanilla- While vanilla is in plentiful supplies in unicorn land, they have no way of picking. One unicorn suggested that they use their horns to pick. The unicorn horn however has magical properties, and whenever it touches vanilla, it causes it to disappear into the void. Unicorns do not have a split hoof, and therefore they can not use this for picking. Vanilla therefore has to be bought, or got from the vanilla trees (?) that you pay otters and seals and suchlike (otters and seals are the best as both require payment in fish and a share of the produce, and unicorns are brilliant fishermen, and they never argue. Then again, not many animals verbally argue) to pick.
Roots of Wintergreen- Wintergreen are the group of plants that continue photosynthesis through winter. However, in unicorn land (the mainland, not the outer regions) there is no winter, or summer, or autumn, it's always spring. Therefore, wintergreen must be imported from long distances away, or bought for ?1bn for every gram from their Evony marketplaces. The first of these is the most economically sustainable.
Ginger- Unicorns have always had an aversion to ginger. While they can grow and farm it easily, if a unicorn touches a piece of pure Ginger, they will be catapulted 5km into the air. The fall usually kills them. For this reason, highly trained brown bears are used. They, however are expensive to train and require payment in unicorn meat and a share of the production. There was much debate over the signing of this contract, but the leader of the Unicorns, Mickey, was actuay a mouse, so he didn't care.
Licorice- The unicorns love licorice. It's cheap and easy to digest for the unicorns' fragile digestive system. However, it's so popular, that it is almost impossible to get the amount required for root beer collected.
Sarsaparilla- The story of Sarsaparilla is a legend amongst unicorns. It's said that when the first unicorn settlers came, and built their houses, Sarsaparilla quickly infested, creeping up the walls of their huts. At first, they lived alongside each other in harmony. However, as time went on, the unicorns forgot about how mighty the Sarsaparilla race was. A young unicorn ate a leaf. That was the end. The Sarsaparilla fled the land, never to be seen again. For this reason, it must be conjured from the void, requiring a very powerful unicorn to do. This is expensive, needless to say. This conjuror will likely want a share of the produce.
Sugar- This is actually the one ingredient that comes without a problem. It magically appears for free by boat every time someone says the word sugar.
Then there is production.
Preparation of ingredients- Unicorns have none of the ability required to prepare any ingredients, from removing bad roots to removing bark to rinsing them. No ability. They must employ fluffy bunnies to do this. Only fully ones will do, for no apparent reason. They require a share of the produce in exchange.
Heating- Unicorns have no method of boiling liquids. This means the ingredients must be sent away to the kraken underwater, who has a ready supply of gas stoves. It will kindly do this for a reasonable share in the production.
Finally, packaging and delivery.
Packaging- The bottles required to hold root beer are rare and expensive in unicorn land (despite the fact that almost any bottle will do). They, therefore must be ordered from the bumble bees, who are renowned for their bottle making skills. They only ask for a share of the produce.
A tax will then be applied. 99.9% of what is left is taken for taxes.
Delivery- By this point, the root beer is made, and almost none is left (about half a bottle). This has an upside. No delivery cost. The unicorn that made it will drink it, and the toil of several months is over. This is the wrong time to discover you used too little sugar. If you have, well, tough. You don't get a refund. Oh, and, while delicious, root beer is fatally poisonous for unicorns.
I have now described in great detail why unicorns enjoy, but cannot afford very often, root beer.



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