In a large bowl, combine flour, baking soda, & salt. Set aside.
Cream butter & sugar until light & fluffy. Add sour cream, eggs & vanilla until combined. Scrape bowl.
Gradually add flour mixture until incorporated. Divide dough in half onto two pieces of plastic wrap; flatten dough, wrap tightly & refrigerate until chilled, 1-2 hours. (Tip: Dough may be made to this point & refrigerated for up to 3 days or frozen for up to 1 month.)
Preheat oven to 350˚F. Line baking sheets with parchment paper; set aside.
Generously flour work surface & rolling pin. Unwrap one of the chilled pieces of cookie dough, place on floured surface & sprinkle extra flour on top. Starting at the center, roll the dough out until about ¼" thick, sprinkling with additional flour if needed, to avoid sticking. Dip cookie cutter in flour & cut out dough shapes. Transfer cut-out cookies to baking sheets.
Bake 8-10 minutes until just done; before they brown on the bottom. Do NOT over-bake if you want a soft cookie. Allow cookies to cool on a baking rack. (Tip: cooled, unfrosted cookies, may be stacked in a sealed container & stored at room temperature for up to 3 days, or frozen for up to 2 weeks.)
Notes
ROYAL ICING
1 cup water
6 Tbsp meringue powder
1 ½ tsp vanilla extract (use clear vanilla if you want white icing)
2 lb bag of powdered sugar
In a stand mixer, using the paddle attachment, mix the water & meringue powder until it is incorporated & slightly foamy.
Add extracts & mix for a few seconds.
Add the whole bag of powdered sugar. Mix on low until incorporated, then on high for a few minutes. It will become fairly stiff, & look smooth, glossy & leave peaks/ripples in the bowl where the paddle passes through the icing.
Divide, thin & color icing as needed.
NOTE: *HALF this recipe if decorating the full recipe of cookies above.