Preheat oven to 375 degrees. Line 2 cookie sheets with parchment paper or silicone baking mats.
In the bowl of an electric mixer, cream together the butter and brown sugar on medium high speed until fluffy and lighter in color, about 3-4 minutes, scraping the bowl as needed. Add the eggs, one at a time, beating after each addition. Add the maple syrup, sour cream, and maple extract and beat until well combined.
In another mixing bowl, whisk together the flour, baking soda, powder, and salt. Gradually add the dry ingredients to the wet ingredients, beating on low speed. Increase speed to medium low and beat until combined, about 1 additional minute.
Drop the dough by the rounded Tablespoon onto the cookie sheets, leaving about an inch and a half between cookies. Bake for 10-12 minutes or until cookies are puffed and lightly browned. Cool on the pans for 1-2 minutes, then transfer to a cooling rack to cool completely.