Preheat the oven to 400° Fahrenheit.
In a large bowl, cream together the butter, sour cream, and sugar until smooth, fluffy, and light in color.
Add in the eggs, vanilla extract, and almond extract. Mix until just combined.
In a separate bowl, whisk together the flour, baking powder, baking soda, and salt.
One cup at a time, add the flour mixture into the butter mixture. Make sure ingredients are fully combined before adding the next batch of the flour mixture.
Divide dough into multiple 2-inch (ish) balls and chill for 5 to 10 minutes until firm. Smooth out each ball and press down with a flat surface (i.e., a glass or a scraper).
Bake cookies for 7-9 minutes. The cookies should be just beginning to set, and the bottoms will be lightly browned. Remove cookies from the baking tray and let cool completely before frosting.