Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper.

In a large bowl, cream together the softened butter and granulated sugar until light and fluffy — about 2–3 minutes.

Beat in the eggs one at a time, then stir in vanilla and almond extract if using.

In a separate bowl, whisk together the flour, baking powder, and salt.

Alternate adding the flour mixture and sour cream into the butter mixture, beginning and ending with the flour. Mix until just combined; the dough should be soft and slightly sticky.

Scoop tablespoons of dough and roll into balls, or use a cookie scoop for even sizes. Place on the prepared sheets about 2 inches apart.

For perfectly round cookies, chill the dough balls for 30–60 minutes before baking.

Bake for 8–10 minutes, until the edges are set but the centers still look soft. Do not overbake — you want them to stay soft.

Cool cookies on the pan for 5 minutes, then transfer to a wire rack to cool completely before frosting.

To make the frosting, beat the softened butter until creamy.

Gradually add powdered sugar and mix until smooth, adding milk one tablespoon at a time to reach spreading consistency.

Add vanilla and color as desired.

Frost cooled cookies generously and top with sprinkles if you like. Let the frosting set for 15–30 minutes before stacking.