I preheat the oven to 350°F (175°C) and line two baking sheets with parchment paper. In a large bowl, I cream 14 tbsp softened butter and 2 tbsp sugar until smooth. I sift 2 cups flour and 1 tsp baking soda together, then gradually add to the butter mixture along with 2 egg yolks and 2 tbsp sour cream. Using a mixer with a paddle attachment, I mix until the dough pulls away from the bowl’s sides, forming a cohesive ball.

In a clean bowl, I beat 2 egg whites with ¾ cup granulated sugar on high speed for 6–7 minutes until stiff peaks form, ensuring a glossy meringue for this Finnish Meringue Cookies Recipe.

On a long sheet of parchment paper, I roll the dough into a 7x20-inch rectangle. I spread the meringue evenly over the dough. Using the parchment to guide, I tightly roll the dough and meringue into a log. I slice the log into ½-inch rounds, placing them ½ inch apart on the prepared baking sheets with the meringue-swirled side up.

I bake for 15–17 minutes until the cookies are lightly golden and the bases brown slightly. I cool the Finnish Meringue Cookies Recipe on the parchment-lined sheets for 5 minutes, then transfer to a wire rack to cool completely. If desired, I dust with powdered sugar once cooled.