Preheat your oven to 400°F (200°C) and line a baking sheet with parchment paper.

In a stand mixer, cream together the softened butter and granulated sugar until smooth and fluffy, about 2 to 3 minutes.

Add in the sour cream, egg, vanilla, and almond extracts, mixing until just combined.

In a separate bowl, sift together the flour, baking powder, baking soda, and salt.

Gradually add the dry ingredients to the wet mixture until well combined, being careful not to over-mix.

Roll the dough into 2-inch balls, flatten slightly, and place them on the prepared baking sheet.

Bake the cookies in the preheated oven for about 7 minutes, until set but not browned.

Allow the cookies to cool on a wire rack.

Cream together the softened butter, vanilla extract, and optional almond extract until smooth.

Gradually add the confectioners' sugar, mixing until fluffy.

Drizzle in the milk until the frosting is light and spreadable.

Spread frosting generously on the cooled cookies and decorate with sprinkles if desired.