Preheat oven to 350 F. Line two baking sheets with parchment paper or silicone baking mat.
In a mixing bowl, whisk together flour, baking powder, and salt until combined. Set aside.
2 ¼ cups all-purpose flour, 2 teaspoon baking powder, ½ teaspoon salt
In a large bowl, beat together butter and sugars until well-combined.
¾ cup butter, ½ cup granulated sugar, ½ cup brown sugar
Beat in egg yolks one at a time, scraping down the sides as necessary.
2 large egg yolks
Mix in vanilla extract, sour cream, and milk until combined. Batter may look curdled at this point.
1 ½ teaspoons vanilla extract, ½ cup sour cream, 2 tablespoons milk
Add dry ingredients, and mix until just combined.
Scoop dough using a medium cookie scoop (1.5 tablespoons), and drop onto prepared baking sheets, spacing cookies 2-inches apart.
Bake for 10-13 minutes.
Let cool on baking sheet for 10 minutes.
Transfer to a wire rack to finish cooling.
To make the frosting, beat together butter, powdered sugar, 2 tablespoons milk, vanilla, and salt.
½ cup butter, 3 cup powdered sugar, 2-4 tablespoons milk or heavy whipping cream, ½ teaspoon vanilla extract, Pinch of salt
Beat until well-combined, adding in additional milk as needed.
Frost cooled cookies with frosting.
Notes
Flour: It's important to properly measure flour when baking. To properly measure flour either weigh it or stir/sift the flour to break it up, lightly spoon into a measuring cup, and level. This will help you avoid packing in the flour.
Brown sugar: I use light brown sugar in this recipe.
Butter: Make sure that the butter is at cool room temperature, not room temperature or melting. The butter should dent a little if poked but shouldn't be warm. If the butter is too warm, the cookies won't hold their shape and will end up flat. Also, I use salted butter, but you can use unsalted if you prefer.
Sour cream: I have used regular and light sour cream in this recipe. I don't recommend using fat-free sour cream.
Milk: Any milk from skim to whole milk will work. For the frosting, using heavy whipping cream will give you a slightly fluffier, creamier frosting.