Preheat the oven to 400 degrees.
Combine the flour, baking powder, and baking soda and set aside.
In a large bowl combine the softened butter, sugar, eggs, sour cream and vanilla. Slowly fold in the flour mixture.
Scoop the cookie dough into 2" balls and place about 2" a part on a large baking sheet. Use a flat bottom glass to gently press (flatten) each dough ball to about 1/4" thick.
Bake in the preheated oven for 6-8 minutes, or until done. Let cool completely.
Once the cookies have cooled, frost each cookie with white frosting and set aside.
Add a few drops of the black gel food coloring to the remaining frosting and stir to combine.
Scoop the black frosting into a sandwich bag and seal shut. Snip one corner of the baggie with scissors.
Gently squeeze the black frosting out onto the top of each cookie to resemble a light cord.
Place the chocolate covered sunflower seeds (or preferred candy) along the black frosting to resemble lights.
Repeat with all the cookies.
Serve Christmas Lights Cookies as a fun holiday treat!