Preheat the oven to 350° and line 2-3 cookie sheets with parchment paper.
In a medium bowl whisk together the flour, salt, and baking powder. Set aside.
In another medium bowl beat together the butter and sugar for 2-3 minutes until light and fluffy. Add the egg yolks, sour cream, and extracts and mix until just combined.
Add the dry ingredients to the wet and mix until just barely full combined.
This recipe does not require any chilling time, so you’re ready to roll out your cookies! 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 your favorite Christmas tree cookie cutters (or alternative shapes!) to cut out your cookies. Press the scraps together and set them aside to rest for about 5 minutes. Reroll 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 for 7-8 minutes, rotating the pan at 4 minutes. I find this gives the cookies a nice, even bake. 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. Frost, once they are cooled or stored in an airtight container until you are ready to frost them.
Cream Cheese Frosting
In the bowl of a mixer, beat the cream cheese and 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 vanilla, salt, and powdered sugar. Mix on low until the powdered sugar is moistened enough for you to increase the speed without it making a mess. Beat until smooth.
Use to frost cupcakes, cakes, cinnamon rolls and so much more!