Place the butter on the countertop to soften (for about 1 - 2 hours).
Preheat the oven at 350°F (when the butter is soft).
Add flour, baking powder, baking soda, cinnamon, nutmeg and salt to a large bowl. Mix.
Add softened butter and sugar to the cake mixer.
Cream until light and fluffy (about 5 minutes) on medium speed.
Stop the mixer and scrape the sides frequently.
Add egg. Combine.
Pour in vanilla and cocoa essence. Combine.
Stop the cake mixer.
Add the flour and sour cream to the batter.
Mix on low speed.
Add the chocolate chips. Combine.
Line the cookie sheets with baking paper.
Place 2 tablespoons of batter onto the paper 2 inches apart from each other and the sides.
Bake in the oven for 12 to 14 minutes at 350°F.
Remove from oven. Allow to cool for 5 minutes.
Transfer the cookies to a cooling rack. Cool completely.