Preheat oven to 375° F. Line a baking sheet with parchment paper. Set aside.

In a bowl of a stand mixer with a paddle attachment, beat butter and sugar until light and fluffy.

Scrape sides of bowl and add egg and vanilla mix until well combined. Add sour cream and mix until well combined.

Scrape sides of bowl, add all-purpose flour, salt, and baking powder and mix until just combined. Don’t over mix dough. The dough will be a little sticky, but don’t add more flour.

Place dough on a floured surface and form dough into a ball with floured hands. Roll dough to ¼ inch thick.

With a cookie cutter, cut dough into shapes. Transfer cookies to parchment lined baking sheet.

Bake at 375° F for 10-12 minutes. Remove cookies once they lose their shine on top and are still white. No browning.

Let cookies cool completely before dipping in chocolate or frosting.

For the chocolate dip, melt chocolate chips and shortening in a microwave safe bowl for 30 seconds. Stir until smooth. Continue to melt in 15 second intervals and stir in between until smooth.

Dip cookies and place cookies on parchment lined baking sheet. Allow to cool completely.

You can also frost them with your favorite frosting.