Preheat oven to 400°F. Line a baking sheet with a baking mat or parchment paper, set aside. In a stand mixer fitted with a scraper/paddle attachment or in a large mixing bowl using a hand mixer, cream together the butter and sour cream until smooth and light in color. Add in the sugar, eggs, vanilla extract, and almond extract. Mix until just combined.
In a separate mixing bowl, sift together the flour, baking powder, baking soda, and salt (if using). Add the dry ingredients to the wet in three additions—mix well after each addition and scrape the sides of the bowl.
To form drop cookies: using damp hands, roll dough into 2" balls and place 2" apart on the prepared cookie sheet. Using a flat-bottomed glass dipped in water, press the cookie balls flat.
To form rolled cookies: cover the dough and chill for 20-30 minutes. Roll out on a lightly floured surface until ¼" thick. Using a biscuit cutter, cut cookies and place 2" apart on the prepared cookie sheet. Bake cookies in preheated oven for 5-7 minutes, until the cookies just begin to set up and the bottoms are lightly brown. Immediately remove from cookie sheet and let cool completely on a cooling rack before frosting.