4 c. flour
1 tsp. baking powder
1 tsp. baking soda
1 tsp. nutmeg
1/2 tsp. salt
1 c. butter
1 tsp. vanilla
2 c. brown sugar
2 eggs
1 c. sour cream

Cream together sugar, sour cream, and vanilla. Add eggs and mix well, add remaining ingredients. Drop by teaspoonfuls on ungreased cookie sheet. Bake at 350 degrees for 8 minutes.

ICING:

1/2 c. butter
1/4 c. milk
1 c. brown sugar
1 3/4 to 2 c. powdered sugar

Melt butter. Add brown sugar. Boil over low heat for 2 minutes, stirring. Stir in milk. Bring to boil. Cool to lukewarm. Gradually add powdered sugar, beat until thick enough to spread on cooled cookies.