Step 1: Mix flour, soda and salt together in a bowl; set aside.
Step 2: In a large mixing bowl, using an electric mixer, beat butter and brown sugar on medium speed until creamy. Reduce speed slightly and beat in the egg, sour cream, root beer extract and vanilla, until just blended.
Step 3: By hand or on lowest mixer speed, add flour mixture and mix until incorporated.
Step 4: Cover bowl with plastic wrap and chill for 1 hour.
Step 5: Preheat oven to 375F. Line 2 baking sheets with parchment paper.
Step 6: Drop rounded teaspoonfuls of dough about 2 inches apart onto prepared baking sheets.
Step 7: Bake one sheet at a time for 6-8 minutes, or until edges are very lightly browned.
Step 8: Let cool on baking sheet for 5 minutes, then transfer to a wire rack to cool completely.
Step 9: In a medium size mixing bowl with mixer on low speed, beat the butter and confectioners’ sugar together until creamy, slowly increasing the speed of the mixer to medium-high. Beat in the root beer extract.
Step 10: Add hot water a little at a time until you get a spreading consistency.
Step 11: Spread icing over cookies.
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