• Preheat the oven to 350 degrees Fahrenheit and line 2-3 baking sheets with parchment paper.
• In a medium bowl, whisk together the 2 cups all-purpose flour, ½ teaspoon salt, and ½ teaspoon baking powder. Set aside.
• In another medium bowl, whisk together the ½ cup softened unsalted butter and ⅔ cup granulated sugar for 2-3 minutes until light and fluffy. Add the 2 egg yolks, 2 tablespoons sour cream, 1 ½ tablespoons vanilla extract, and 1 teaspoon lemon extract, and mix until just combined.
• Add the flour mixture to the butter mixture and mix until just barely combined.
• Split the dough into 2-3 pieces and roll them one at a time on a lightly floured surface until they are ¼ inch thick. Use a Christmas tree cookie cutter (or alternative shapes!) to cut out the cookies.
• Press the scraps together and set them aside to rest for about 5 minutes. Then re-roll the scraps and cut more cookies until all the dough has been used.
• Place the cookies on the parchment-lined cookie sheets, leaving 1 ½ inches between them.
• Bake the cookies for 7-8 minutes, rotating the pan in the oven after 4 minutes to ensure they bake evenly. The edges will be just set and the cookies will be very light in color and should have very minimal coloring underneath them.
• Let the cookies cool on the pan for 2 minutes for the shape to set before transferring to a cooling rack. Let the cookies cool completely before frosting.

Cream Cheese Frosting

• In the bowl of a stand mixer, whisk the 1 (8-ounce) block softened cream cheese and ½ cup softened unsalted butter together until smooth. Scrape down the bowl and beat again for about 10 seconds to make sure everything is completely incorporated.
• Add the 1 teaspoon vanilla extract, ½ teaspoon salt, and 4 cups powdered sugar. Mix on low until the powdered sugar is moistened enough to increase the speed without it making a mess. Beat until smooth.
• Color the frosting and decorate the cooled cookies.