• In a mixing bowl, combine the flour, baking powder and soda, and salt together with a whisk. Set this aside.
• Add the three extracts to the bowl containing the eggs (don't whisk the eggs), and set aside. 
• In the bowl of a stand mixer, mix the butter and the sugar together on med-high speed until light and fluffy- about 5 minutes. Scrape down the bowl twice during this time. 
• Add the eggs (one at a time) to the butter mixture. After each addition, mix on medium speed for 1 minute before scraping down the bowl. 

  Once both eggs have been added, mix on medium speed for 3 minutes, or until the mixture is airy. 
• Add the sour cream to the mixture and blend, on low speed, for another minute. Scrape down the bowl once again. 
• Mix the flour into the butter-egg mixture in two parts on low speed. Scrape the bowl down after a few seconds. Once all the flour has been added, mix for 1 minute to bring the dough together.
• Remove the mixing bowl from the stand and use a rubber spatula to knead the dough- while it's still in the bowl- to eliminate excess air bubbles. 

  Alternatively, you can turn the dough out onto a floured surface and knead the dough by hand. 
• Wrap the dough in plastic wrap. You can also divide the dough into two equal portions and wrap them separately. Refrigerate the dough for at least 2 hours, or overnight.*

Bake the Cookies

• Preheat your oven to 350°F and line sheet pans with a silicone baking mat or parchment paper. 
• Generously flour your work surface with all-purpose flour, then use a rolling pin to roll the dough out a 1/4" thick. 
• Use a 3" circle cutter, dipped in a little bit of flour, to cut circles out of the dough. 

  Gather together the leftover scraps of dough and form them into a disc. Wrap the disc in plastic wrap and chill for 30 minutes before re-rolling. 
• Transfer the cookies to the sheet pan and bake for 11 minutes. Keep the other pans of cookies in the fridge until the first pan comes out of the oven. 
• Once the cookies are baked, transfer them to a cooling rack and allow them to cool completely.

Make the Cream Cheese Frosting

• In the bowl of your stand mixer, combine the cream cheese, powdered sugar, salt, lemon juice, and the vanilla extract.
• Begin creaming the ingredients on the lowest speed, gradually increasing the speed to medium-high after the sugar has been mixed into the cream cheese. 
• Whip the cream cheese mixture until it is light and fluffy- scraping down the bowl once or twice during mixing- this should take about 4 minutes.
• If you find that frosting is too thick, thin it out starting with 1 teaspoon- up to a tablespoonful- of the milk. At this point you can tint the frosting your choice of color(s) using the food coloring.

Decorate the Cookies

• Use a small offset spatula to spread a tablespoon of frosting onto each cookie.
• Decorate each cookie with sprinkles. 
• Store the decorated cookies at room temperature, in an air-tight container, for up to 3 days. Separate the layers of cookies with a sheet of parchment.