Sift together baking soda, salt, baking powder, and flour. Set aside.

In a large mixing bowl, beat the butter and sugar together for about 3 minutes until light and fluffy.

Mix in the eggs and vanilla extract and continue beating for another 3 minutes to incorporate.

Add the flour mixture alternately with the sour cream in three additions, beginning and ending with the flour. Mix until just combined.

Cover the dough tightly with plastic wrap and refrigerate overnight or for at least 8 hours to allow flavors to meld and dough to firm up.

Preheat oven to 375°F. Remove the chilled dough and divide it in half. Roll out dough on a lightly floured surface to ¼-inch thickness, brushing off excess flour.

Using lightly floured cookie cutters, cut out the dough shapes carefully.

Place cut cookies on a parchment-lined baking sheet. Bake for 8-10 minutes or until edges just begin to turn golden.

Allow cookies to cool on the baking sheet for 5-10 minutes before transferring to a wire rack to cool completely.

In a large bowl, beat together cream cheese and butter until smooth and creamy. Gradually blend in powdered sugar and vanilla extract until well combined and smooth.

Spread the frosting on the cooled cookies using a thin metal spatula or pipe with a star tip.