Make the Cookies:

1. Preheat the Oven:
   • Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. Mix the Dry Ingredients:
   • In a medium bowl, whisk together the flour, baking soda, baking powder, and salt. Set aside.
3. Cream Butter and Sugar:
   • In a large bowl, beat the softened butter and sugar with a mixer on medium speed until light and fluffy (about 2-3 minutes).
4. Add Eggs and Flavorings:
   • Beat in the eggs, one at a time, followed by the vanilla extract, almond extract (if using), and sour cream.
5. Combine Wet and Dry Ingredients:
   • Gradually add the dry ingredients to the wet mixture, mixing until just combined. The dough will be soft.
6. Shape the Cookies:
   • Use a cookie scoop or roll tablespoon-sized portions of dough into balls. Place them on the prepared baking sheets about 2 inches apart.
7. Bake:
   • Bake for 8-10 minutes, or until the edges are set and the tops look slightly puffy. Do not overbake; the cookies should remain pale.
8. Cool:
   • Allow the cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.

Make the Frosting (Optional):

9. Prepare the Frosting:
   • Beat the butter until creamy. Add the powdered sugar, vanilla extract, and 2 tablespoons of milk. Beat until smooth, adding more milk if needed for desired consistency.
10. Decorate:
    • Spread or pipe the frosting onto the cooled cookies. Add food coloring and sprinkles if desired.