Preheat oven to 375°F and lightly grease or line a baking sheet with parchment paper. Set aside.
In a large bowl, beat butter and sugar together with an electric mixer until well combined. Mix in eggs and vanilla until thoroughly incorporated.
In a separate bowl, whisk together flour, baking powder, baking soda, salt, and nutmeg (if using). Add dry ingredients to the sugar/butter mixture, alternating with the sour cream, mixing well after each addition.
Flatten dough into a disc, cover in plastic wrap, and chill for about one hour. (You can skip this step if needed, but it helps make the cookies fluffier.)
Roll dough out on a lightly floured surface and cut into desired shapes. Place onto prepared baking sheet and cook until lightly golden, about 7 minutes for soft cookies, 10 minutes for crispier cookies.
Let cookies cool on a wire rack and decorate with you favorite frosting. Enjoy!
