In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
2 ¾ cups all-purpose flour, 1 teaspoon baking powder, ½ teaspoon baking soda, ½ teaspoon salt
In a large bowl, cream the butter and sugar together using a hand or stand mixer until light and fluffy (about 2 minutes).
½ cup unsalted butter, 1 cup granulated sugar
Beat in the egg, sour cream and vanilla extract, until smooth and well combined.
1 large egg, ½ cup sour cream, 1 teaspoon vanilla extract
add the dry ingredients to the wet ingredients, mixing until just combined. Avoid overmixing to keep the cookies tender.
Divide the dough into two portions, flatten each into a disc, and wrap in plastic wrap. Refrigerate for at least 1 hour (or up to overnight).
Preheat your oven to 350°F, and line baking sheets with parchment paper.
Roll the chilled dough out on a lightly floured surface to about ¼-inch thickness. Use cookie cutters to cut into desired shapes and transfer to the prepared baking sheets.
Bake for 8-10 minutes, or until the edges are just lightly golden. Allow cookies to cool on the baking sheet for 2 minutes before transferring to a wire rack to cool completely.