Preheat the oven to 350°F (175°C). Line two baking sheets with parchment paper.
In a medium bowl, whisk together the all-purpose flour, baking soda, baking powder, and salt. Set aside.
In a large bowl, using an electric mixer, cream the softened unsalted butter and granulated sugar together until light and fluffy, about 3 minutes.
Add the egg, vanilla extract, and almond extract to the butter and sugar mixture. Beat until well combined.
Mix in the sour cream until fully incorporated.
Gradually add the dry flour mixture to the wet ingredients, mixing on low speed until just combined. Do not overmix.
Fold in the semi-sweet chocolate chips evenly throughout the dough.
Using a tablespoon or cookie scoop, drop rounded dough balls onto the prepared baking sheets, spacing them about 2 inches apart.
Bake in the preheated oven for 10 to 12 minutes, or until the edges are lightly golden but the centers remain soft.
Remove the cookies from the oven and allow them to cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.