WET INGREDIENTS: In a large bowl, cream butter, white sugar, and brown sugar until light and fluffy (the mixture should resemble peanut butter). Beat in egg, sour cream, almond extract, and vanilla extract.
DRY INGREDIENTS: In a separate bowl, combine the flour, Dutch process cocoa powder, baking powder, and salt. Add in chocolate chips. Stir to combine.
COMBINE: Combine wet and dry and mix until JUST combined, being careful to not over-mix. Cover the dough and chill for at least 30 minutes and preferably 1 hour.
ROLL BALLS: Preheat the oven to 350 degrees F and line a large tray with parchment paper or a Silpat liner. Use a tablespoon measuring spoon to measure exact cookie dough balls (each ball should be 1 tablespoon of dough; you should get around 45 cookies). Place on prepared sheet pan; no more than 9 cookies per pan. Place sheet pan of cookies in the fridge for another 10 minutes.
BAKE: Bake at 350 degrees F for 7-10 minutes or until set (just until the top is no longer glossy). Be careful to not over-bake. A soft, very slightly under-baked cookie is the best for a delicious fudgy texture! Once the cookies come out of the oven, let them stand on cookie sheet for 5-7 minutes. If desired, press a few additional chocolate chips into the tops of the cookies. Transfer to a wire rack to finish cooling.
STORAGE: Store leftover cookies in an airtight container at room temperature. Cookies are best enjoyed within 2 days.