Preheat the oven to 350 degrees. Line a baking sheet with parchment paper or a silicone baking mat.
Use a separate bowl to combine the dry ingredients. Whisk together the flour, baking powder and salt. Set aside.
Beat the butter and sugar until light and fluffy using a stand up mixer or hand held mixer.
Add eggs one at a time. Once combined, add the sour cream, vanilla extract and heavy cream. Scrape down the sides of the bowl with a spatula to make sure all of the ingredients are mixed together.
Then gradually add the dry ingredients on a low speed. Mix until combined and be careful not to over mix the batter.
Use a cookie scoop (1.5 Tablespoon) to scoop the dough into balls. Place on the lined baking sheet.
Bake for 12 minutes until the edges of the cookies are set. Allow to cool on the baking sheet for 8-10 minutes. Then move to a cooling rack to cool completely.
While the cookies cool, make the frosting. Use a stand mixer or hand mixer to beat the butter until smooth and fluffy.
Add the powdered sugar, heavy cream and vanilla. Beat until light and fluffy. You may need to adjust the amount of cream to get the desired consistency.
If you are using food coloring, add that to the frosting and combine.
Spread the frosting on the cookies and enjoy.