1-Sift together 1/2 teaspoon baking soda, 1/2 teaspoon salt, 1 teaspoon baking powder, and 3 cups flour; set aside.

2-Cream 1 cup softened butter and 1 cup sugar for about 3 minutes.

3-Add 2 eggs one at a time, followed by 1/2 teaspoon vanilla, and continue mixing.

4-Add the flour mixture alternately with 1/2 cup sour cream in three additions, beginning and ending with the flour.

5-Cover the dough and refrigerate for at least 8 hours or overnight.

6-Preheat the oven to 375°F. Divide the chilled dough in half and roll it out to 1/4 inch thick on a lightly floured surface. Brush off excess flour.

7-Cut out cookies using lightly floured cookie cutters, preferring simple shapes like hearts or circles due to the dough’s softness.

8-Place the cut cookies on a parchment-lined baking sheet (no greasing needed). Bake for 8-10 minutes until the edges barely turn golden.

9-Cool the cookies on the baking sheet for 5-10 minutes, then transfer them to a cooling rack.

10-For the icing, beat 1/2 cup softened butter and 4 oz cream cheese until smooth, then add 3 1/2 cups powdered sugar and 1 teaspoon vanilla, and mix well. Optionally, add food coloring.

11-Decorate the cooled cookies with the icing using a spatula or piping bag, and add sprinkles or sugars as desired.