4 c. sifted flour
1 tsp. baking powder
1/2 tsp. baking soda
1/2 tsp. salt
1/2 tsp. nutmeg
1 c. soft butter
1 1/2 c. sugar
1 egg
1/2 c. sour cream
1 tsp. vanilla

Sift first 5 ingredients; set aside. In large bowl of electric mixer, beat butter and sugar at medium speed until light and fluffy. At low speed beat in egg and vanilla until smooth. Gradually add flour mixture, beating until well combined.

Form dough into ball and wrap in waxed paper. Refrigerate several hours or overnight. On well-floured surface roll out 1/4 of dough to 1/4-inch thickness (leave rest of dough in refrigerator).

Cut out cookies and place on lightly greased (or sprayed with Pam) cookie sheets; sprinkle tops with sugar if desired (I don't).