Preheat oven to 425-degrees. Beat the butter on medium speed until it is creamy. Slowly add the sugar, about ½ cup at a time on medium speed.
On low speed, add the eggs one at a time, beating well after each.
Stir in the vanilla powder (or vanilla extract) and orange extract.
In a separate bowl, whisk the flour with the baking soda, baking powder, nutmeg, and orange zest.
Add the flour mixture to the butter and sugar, about 1 cup at a time, blending in on low speed. Alternate with the sour cream, beginning and ending with the flour. The dough will be somewhat sticky.
Using a small scoop or teaspoon, drop rounds of dough about 1” in diameter onto baking sheets lined with silicone baking mats or parchment paper.
If there are spiked peaks on the dough, you can wet your fingers lightly with water and tap them down. Sprinkle a bit of sugar over the top of each round of dough.
Bake in a 425-degree oven for 6 to 8 minutes, until set and just starting to become golden.