Preheat the oven to 325°F and line two baking sheets with parchment paper and set aside.
To make the dough, begin by mixing together the cake flour, baking powder, baking soda, and salt in a medium sized bowl.
In the bowl of an electric mixer fitted with a paddle attachment, combine the sugar, butter, vegetable shortening, and sour cream and mix on medium-high speed for about 3 minutes until it is smooth, light and fluffy.
Next, add the egg, vanilla, and almost extract and mix until everything is combined.
Slowly add the flour mixture to the egg/sugar mixture and mix on low until everything is combined - about 1 minute.
Form the dough into balls using a medium cookie scoop then roll them with your hands to make smooth balls. Place dough balls on the prepared cookie sheets, leaving 2 inches between them.
Press the dough balls down with the bottom of a cup.
Bake the cookies for 10 to 13 minutes until the tops are set and pale yellow. Make sure you don’t overcook; these cookies are amazing under cooked!
Cool the cookies on the pan then transfer to a wire rack until they have completely cooled.
Make the frosting by beating the butter in a stand mixer fitted with a paddle attachment.
Add the powdered sugar one cup at a time. Then thin it out with the champagne until your desired consistency is reached.
Pipe the frosting onto the cookies and top with sprinkles, if desired.