Preheat the oven to 375 degrees Fahrenheit. Line cookie sheets with nonstick baking liners or spray lightly with nonstick baking spray.
In the bowl of an electric mixer, cream together softened butter and sugar well.
Add the egg, almond extract and sour cream and mix well, scraping down the sides of the bowl in between.
In a separate bowl, whisk together flour, baking soda and salt.
Add flour mixture to wet mixture and mix just until combined.
Flour a surface on the counter. Form about 1/3 of the dough into a ball and place it in the center of the floured surface. Flour a rolling pin and roll the dough evenly out to 1/4" or 1/3" thick.
You want it to be thick so they'll be soft. Cut out into shapes and place the cutouts about 1 1/2" to 2" apart on the prepared cookie sheets.
Gather up the remainder of the dough and add another 1/3 of the dough from the bowl to it. Form it into a smooth ball, add more flour to your surface, and place the ball in the center.
Repeat the process, then add the leftover dough to the last bit of dough in your bowl. Roll into a smooth ball and repeat the process for rolling and cutting it out until all the dough is gone.
Bake cookies for 7 to 8 minutes maximum. Let them cool for a few minutes on the cookie sheet before removing them carefully to a cooling rack to cool completely.
For the frosting, cream together softened butter, powdered sugar, vanilla, and just enough milk for thinning. Add the milk a tablespoon at a time, mixing in between for a bit, until it's nice and creamy and spreadable, but not runny. Mix it for 4-5 minutes on high speed to make it extra creamy and fluffy!
Frost and decorate cookies. Store in an airtight container.