Whisk the flour, baking powder, baking soda, and salt together. Set aside.

In a large bowl using a hand mixer or stand mixer fitted with a paddle attachment, beat the butter and granulated sugar together on high speed until smooth and creamy, about 2 minutes. Scrape down the sides and up the bottom of the bowl with a rubber spatula as needed. Add the eggs, sour cream, vanilla extract, and almond extract. Beat on medium-high speed until combined. The mixture may look curdled; that’s ok. Scrape down the sides and up the bottom of the bowl as needed. With the mixer on low speed, mix in the dry ingredients until combined. The dough will be very thick, creamy, and silky. Cover dough tightly with aluminum foil or plastic wrap and chill for 1 hour and up to 2-3 days.

Preheat the oven to 350°F (177°C). Line two large baking sheets with parchment paper or silicone baking mats. (Always recommended for cookies.) Set aside.

Remove cookie dough from the refrigerator. Measure cookies to be 1.5 Tablespoons each. I recommend this cookie scoop. Arrange 3 inches apart on the baking sheets.

Bake for 13-14 minutes or until a cookie springs back when lightly poked with your finger. (That’s how I test them!) Remove from the oven and allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely before frosting.

Prepare frosting (I use this vanilla buttercream) and spread onto each cooled cookie. Garnish with sprinkles, if desired.

Frosted cookies will stay fresh covered at room temperature for 2 days or in the refrigerator for up to 1 week.