Add the flour, baking powder, and baking soda to a medium-sized mixing bowl. Whisk to combine. Set it aside.

Using a stand mixer or a medium-sized mixing bowl and a handheld mixer on medium-high speed, beat the softened butter and sour cream for 1 to 1½ minutes until smooth.

Add the vanilla and granulated sugar. Continue mixing for another 1 minute.

Lower the mixer speed to low and add the eggs one at a time, mixing well after each egg until no yellow streaks remain.

Increase the mixer speed to medium. Add the flour mixture 1 cup at a time, mixing just until well incorporated. Cover tightly and refrigerate for 30 minutes.

Preheat the oven to 350°F. Line 2 baking sheets with parchment paper and set aside.

Use a 1½-tablespoon cookie scoop to scoop the cookie dough. Space the dough 2 inches apart. Very gently depress the cookie dough ball. Bake for 10-12 minutes, or the bottom edge of the cookies is barely golden in color. Allow the cookies to rest on the baking sheet for 2 to 3 minutes before transferring them to a cooling rack to cool completely.

For the frosting, add the softened butter and clear vanilla flavoring to a medium-sized mixing bowl. Use a handheld mixer on medium-high speed and beat the butter and vanilla flavoring for 1 to 1½ minutes.

Lower the mixer speed to medium, and add the powdered sugar 1 cup at a time alternating with the half and half, until the frosting is smooth. Add the pink gel food coloring and mix just until the color is evenly distributed.

Once the cookies are completely cooled, frost your cookies and serve.