In a large bowl, using an electric hand mixer on low speed, cream butter and sugar together until fluffy.

Add the eggs, one at a time, and mix until blended. Add sour cream and mix until incorporated. Set side

In a separate large mixing bowl, whisk together the flour, baking powder, baking soda, and salt.

Gradually add the flour mixture to the wet ingredients, alternating with the boiling water with water until all of the dry ingredients are incorporated.

Wrap sugar cookie dough in plastic wrap and refrigerate for 2 hours.

Preheat oven to 350 degrees. Line a large cookie sheet with parchment paper and set aside

Using a wooden rolling pin, roll the sugar cookie dough out to about ¼"thick. Cut out heart shaped cookies and place on prepared cookie sheet.

Bake cookies for 7 minutes, or until the cookies are lightly browned around the edges and are cooked through on the top of the cookie.

Transfer baked cookies to a cooling rack and cool completely.

In a medium bowl, whisk together the powdered sugar and milk until smooth.

Add the corn syrup and almond extract and stir to combine. Divide glaze icing into 3 equal portions in small bowls.

Using red food coloring, add a drop or two to one bowl to make a pink icing. Add a few extra drops to another bowl of icing for a deeper red color.

Place icing in tipless pastry bags. Pipe an outline around each cookie, then flood the top with same color icing. Allow the glaze to dry completely (this can take up to 2 hours).

If desired, use a contrasting color and pipe dots around the cookies inner edge. Use a toothpick to drag through the dots in an even swoop (do not lift toothpick). This creates a heart decoration made with the icing. Allow to dry completely before storing.