Beat 1 cup butter and 1 1/4 cups granulated sugar on medium-high for 3 minutes until fluffy. Add 2 eggs one at a time, then mix in 2 tsp vanilla extract, 1 tsp almond extract, and 3 tbsp sour cream until just combined.

Whisk together 2 3/4 cups flour, 1/2 tsp baking soda, 1/2 tsp baking powder, and 1/2 tsp salt. Add to the butter mixture and mix on low for 30 seconds until no dry streaks remain. Cover and refrigerate for 30 minutes.

Preheat oven to 375°F (190°C). Scoop 3 tbsp dough balls onto parchment-lined baking sheets 3 inches apart. Press to 3/4 inch thick and bake for 10 to 12 minutes. Cool on the pan for 10 minutes, then transfer to a wire rack.

Beat 1/2 cup butter for 2 minutes. Mix in 2 cups sifted powdered sugar, 2 tbsp heavy cream, 1/2 tsp almond extract, 1/4 tsp vanilla extract, and a pinch of salt. Beat on medium-high for 2 to 3 minutes until fluffy. Tint with pink gel food coloring to your preferred shade.

Spread a generous swirl of frosting onto each cooled cookie with the back of a spoon or offset spatula, leaving a 1/4-inch bare edge, and serve on a platter.