Beat 1 cup softened butter and 1 1/4 cups granulated sugar on medium speed for 3 minutes until pale and fluffy. Add 2 eggs one at a time, then mix in 1/4 cup sour cream, 1 tsp almond extract, and 1 tsp vanilla extract until smooth.

Whisk together 2 3/4 cups flour, 1/2 tsp baking soda, 1 tsp baking powder, and 1/2 tsp salt. Add to the butter mixture in 2 batches on low speed, mixing just until no dry streaks remain.

Preheat oven to 375°F (190°C). Scoop dough into 12 balls using a 3-tablespoon scoop, place on parchment-lined baking sheets 3 inches apart, and flatten each to 3/4-inch thick. Bake for 10 to 12 minutes until edges are set. Cool on the pan for 15 minutes.

Beat 1/2 cup softened butter until smooth. Add 2 cups sifted powdered sugar, then 2 tbsp heavy cream, 1/2 tsp almond extract, 1/4 tsp vanilla extract, and 1 to 2 drops pink gel food coloring. Beat on medium-high for 2 minutes until fluffy.

Spread about 2 tbsp frosting onto each cooled cookie in a spiral, leaving a small border at the edge. Arrange on a platter and serve at room temperature.