Preheat oven to 350°F. Prepare 2 baking sheets by lightly greasing them. **Skip the parchment this time, the cookies need the metal contact to brown and will otherwise stick to the parchment.
Combine flour, baking powder, baking soda and salt in a medium bowl. Whisk to combine and set aside.
In the bowl of a electric mixer, blend together butter and brown sugar. Add eggs, one at a time; blend well. Add vanilla; beat until light.
Add 1/2 of flour, mix well. Mix in sour cream. Add remaining flour. Mix to combine.
Using a 1 tablespoon scooper (or a rounded teaspoon utensil) drop cookie dough onto prepared baking sheet. Bake for 8-10 minutes until golden brown. Remove and allow to cool on baking sheet for 5 minutes and transfer to cooling rack and allow cookies to cool completely (or eat immediately). Frost with Brown Butter Frosting.
Brown Butter Frosting
Melt butter in a saucepan over medium heat until it turns golden. Keep an eye on your pan, it goes from a caramel color to burnt pretty quick. Remove from heat. Add powdered sugar and milk and use electric mixer to beat on high power until frosting is combined.