Start by measuring and sifting your powdered sugar for the frosting to remove any lumps—this ensures a smooth, lump-free buttercream later. Then, in a medium bowl, whisk together the flour, cornstarch, baking powder, baking soda, and salt. Set this dry mixture aside. Having everything measured and ready will keep your workflow smooth and prevent scrambling mid-recipe.

In a large bowl, beat the softened butter and granulated sugar together for 2-3 minutes until the mixture is light, fluffy, and pale—this creaming incorporates air and creates that signature tender, cake-like texture Lofthouse cookies are known for. Add the room-temperature egg, vanilla extract, and almond extract, beating well after each addition. Then fold in the sour cream gently just until combined; overmixing here can make the dough tough. I like to use a spatula for the sour cream to avoid overworking the batter.

Gently fold the dry ingredient mixture from Step 1 into the wet mixture from Step 2 until just combined—don't overmix, as this keeps the cookies tender. Shape the dough into a flat disk, wrap it in plastic wrap, and refrigerate for at least 1 hour. This chilling step is crucial: it relaxes the gluten, prevents the cookies from spreading too much during baking, and helps them hold their shape for that perfect Lofthouse look.

Preheat your oven to 375°F. On a lightly floured surface, roll the chilled dough to about 1/4 inch thickness—this thickness gives you that perfect balance between a soft interior and slightly crisp edges. Cut the dough with your favorite cookie cutter and place the cookies on parchment-lined baking sheets about 1 inch apart. Bake for 8-9 minutes until the edges are just barely golden but the centers are still soft. The cookies will continue to cook slightly as they cool, so don't overbake them.

While the cookies cool completely (about 10-15 minutes), prepare your frosting. In a clean bowl, beat the softened butter until creamy, then gradually add the sifted powdered sugar from Step 1 and vanilla extract, mixing on low speed. Slowly add the milk, 1/2 tablespoon at a time, beating until you reach a smooth, spreadable consistency. If desired, add a few drops of gel food coloring and beat until the color is even throughout. Gel colors work better than liquid colors because they give vibrant results without making the frosting too wet.

Once the cookies are completely cool, spread or pipe a generous dollop of buttercream frosting from Step 5 onto the center of each cookie. Immediately top with sprinkles or pearl sugar while the frosting is still soft so they adhere properly. Let the frosting set for a few minutes before serving—your homemade Lofthouse-style cookies are now ready to enjoy!