1. Preheat the oven to 350°F and line baking sheets with parchment paper.

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

3. In a large mixing bowl, beat the butter and granulated sugar until light and fluffy.

4. Mix in the egg, vanilla extract, almond extract, and sour cream until smooth.

5. Add the dry ingredients gradually and mix just until a soft dough forms.

6. Chill the dough for 30 minutes to make it easier to handle.

7. Scoop the dough into even portions and place them on the prepared baking sheets.

8. Bake for 9 to 11 minutes, until the edges are set and the tops look dry but not browned.

9. Let the cookies cool on the pan for 5 minutes, then transfer them to a wire rack to cool completely.

10. To make the frosting, beat the powdered sugar, butter, vanilla extract, and enough heavy cream or milk to make a smooth spreadable frosting.

11. Add food coloring if desired, then frost the cooled cookies and top with sprinkles.