Cream the sugar and butter together with an electric mixer until light and fluffy, about 2-3 minutes.
Add the eggs, sour cream and vanilla to butter and mix well to combine.
In a separate bowl, mix flour, baking powder, baking soda and salt. Add the dry ingredients to the wet ingredients and mix well.
Transfer dough to an airtight container and place in refrigerator for at least 1 hour. Note that this dough will be soft and sticky.
When ready to bake, preheat the oven to 350°F. Line two baking sheets with parchment paper or silicone baking mats.
Remove cookie dough from refrigerator and use a cookie scoop to scoop a ball of dough that is about the size of a golf ball into your hands and shape into a smooth ball. If dough is still sticky, dust your hands with flour. Once shaped, place the balls of dough onto cookies sheets at least 2” apart. Gently press down and slightly flatten each ball of dough with your hands.
Bake the cookies for 10-12 minutes, until they puff up and are starting to just slightly brown around edges. Remove from place baking sheet on a wire cooling rack. Allow cookies to cool on baking sheet for at least ten minutes.