In a large mixing bowl, add the softened butter and sugar.
Using an electric mixer, beat for 2 to 3 minutes, or until the mixture is light and fluffy.
Add the sour cream, eggs, and vanilla extract.
Mix until fully combined.
Add the all-purpose flour, baking soda, baking powder, and salt.
Mix gently until just combined. Do not overmix.
Cover the dough and refrigerate overnight, or until firm.
Preheat the oven to 350°F.
Line two large baking sheets with parchment paper.
Scoop the chilled dough into 1-inch balls.
Arrange the dough balls on the prepared baking sheets, spacing them about 2 inches apart.
Bake for 11 to 12 minutes, or until the centers are soft and the edges are just beginning to brown.
Remove the cookies from the oven.
Allow the cookies to cool on the baking sheets for 5 minutes.
Transfer the cookies to a cooling rack and allow them to cool completely.
To prepare the buttercream frosting, place the room-temperature butter in a large bowl.
Beat with an electric mixer for 3 to 5 minutes, or until light and fluffy.
Gradually add the powdered sugar and continue mixing until smooth.
Add the vanilla extract and 1 tablespoon of whole milk.
Mix until the frosting is smooth and spreadable.
Add the remaining milk only if needed to reach the desired consistency.
Frost the completely cooled cookies, if desired.
Alternatively, serve the cookies plain or lightly dusted with powdered sugar.