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Preheat oven to 325 degrees and line sheet pans with parchment or silicone baking mats.
Combine flour, baking soda, baking powder and salt. Set aside.
In a large mixing bowl, beat together butter an granulated sugar.
Beat in eggs, sour cream and vanilla until well combined.
Add dry ingredients and beat until just combined. Fold in walnuts if using. The batter will be thick.
Drop Tablespoons (1 1/2 inch balls) of batter onto lined pans, about 2 inches apart.
Bake 12-15 minutes, until the edges are just beginning to turn golden. Cool.
Once they've cooled, you can glaze and serve. If you're planning on freezing these, you'll want to freeze them after baking but without the glaze.
Mix all ingredients until well combined well.
Dip the cookies into the glaze. Top with some sprinkles if you want a pop of color.
Set aside for a few minutes until the glaze has dried. Serve immediately or store in an airtight container on your counter.