Cream butter and sugar in a bowl until light and fluffy.
Add the egg, almond extract, and sour cream to the butter and sugar mixture, and mix until smooth, scraping the sides once.
In a separate bowl, combine the flour, salt, and baking powder.
Add the flour, salt, and baking powder, to the wet ingredients and mix in until just combined.
Place the dough between 2 sheets of wax or parchment paper and roll out to a thickness of no less than 3/8" in.
Refrigerate the dough, still in the wax or parchment paper, for 30-45 minutes.
Preheat oven to 350 degrees.
Remove the dough from the refrigerator and cut out desired shapes with cookie cutters.
Place cookies 1" in. apart on a parchment lined baking sheet.
Bake in a preheated oven for 8-10 minutes.
Place cookies on a wire rack to cool for 3-5 minutes and then place cookies in an airtight container to cool completely, with a piece of parchment paper between layers.