In a Mixing Bowl, whisk together the 2 ¾ cups all-purpose flour spooned and leveled, 1 tsp baking powder, ¼ tsp baking soda, and ½ tsp fine salt. Set aside.

In a large Mixing Bowl, beat the softened 1 cup unsalted butter softened to room temperature and 1 ¼ cups granulated sugar together with a Hand Mixer or Stand Mixer on medium-high speed until light and fluffy, about 3 minutes. Scrape down the sides of the bowl as needed.

Add the 1 egg room temperature, 1 egg room temperature, 2 tsp pure vanilla extract, and 1 tbsp sour cream to the 1 cup unsalted butter softened to room temperature mixture. Beat on medium speed until fully combined and smooth, about 1 minute.

Add the 2 ¾ cups all-purpose flour spooned and leveled mixture to the wet ingredients and mix on low speed until just combined — do not overmix. The dough will be soft and slightly sticky.

Divide the dough in half, flatten each portion into a disc, and wrap tightly in Plastic Wrap. Refrigerate for at least 1 hour, or up to 2 days.

When ready to bake, preheat your Oven to 375°F. Line two Baking Sheet with Parchment Paper.

Remove one disc of dough from the fridge. On a lightly 2 ¾ cups all-purpose flour spooned and leveled-dusted surface, roll the dough to about 1/4-inch thickness. Use cookie cutters to cut out shapes, or use a round cutter or Glass (Large) for classic rounds. Re-roll scraps as needed.

Place cut cookies on the prepared Baking Sheet, spacing them about 1.5 inches apart. Sprinkle the tops lightly with 1 ¼ cups granulated sugar for a simple sparkle finish.

Bake for 9–11 minutes, until the edges are just set and the centers look barely done — they should NOT be golden brown. The cookies will firm up as they cool.

Let cookies cool on the Baking Sheet for 5 minutes before transferring to a Wire Rack to cool completely. Repeat with the second disc of dough.

To make the optional glaze, whisk together the sifted 1 ¼ cups granulated sugar, 3 tbsp milk plus more to adjust consistency, 2 tsp pure vanilla extract, and ½ tsp fine salt in a small Mixing Bowl until smooth. Add more 3 tbsp milk plus more to adjust consistency a teaspoon at a time to reach a drizzleable or spreadable consistency. Add food coloring if desired.

Once cookies are completely cool, spread or drizzle the glaze over the tops. Let the glaze set for 20–30 minutes before stacking or storing.