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1
In a large bowl, whisk together the flour, baking powder, baking soda, salt, and cornstarch. Set aside.
2
In another large bowl, beat the room temperature butter and granulated sugar with a hand or stand mixer until fluffy.
3
Add the egg, vanilla extract, and optional almond extract, mixing until fully combined with no visible lumps of butter.
4
Mix in the sour cream to make the dough more tender and moist.
5
Gradually fold the dry ingredients into the wet mixture using low mixer speed or a spatula, being careful not to overmix so the cookies stay tender.
6
Transfer the dough onto plastic wrap, loosely shape into a disc, and chill for at least 1 hour (can be refrigerated up to 3 days or frozen for a few months).
7
Toward the end of the chilling time, preheat the oven to 375°F (about 190°C).
8
On a floured surface, roll out the dough to about 1/4 inch thick and cut into rounds using a 2.5–3 inch circle cutter.
9
Arrange the cutouts on a parchment-lined baking sheet, making sure they aren't touching (they don't spread much so wide spacing isn't needed). Reroll scraps and cut more cookies.
10
Bake at 375°F for 8–9 minutes until the edges just start to take on color, then let cool.
11
For the frosting: beat the room temperature butter until creamy, then mix in the powdered sugar and vanilla extract.
12
While mixing, drizzle in 1–2 tablespoons of milk to adjust consistency, then add a small amount of pink gel food coloring, adjusting to your desired shade.
13
Once the cookies are cool, spread about a tablespoon of frosting in a circle on top of each cookie and finish with sprinkles before serving.