Cream the butter and sugar together until fluffy. Add sour cream, lemon juice, egg yolks, and vanilla. Mix well.
In a separate bowl, sift the flour with the baking powder, salt, nutmeg, and baking soda.
Slowly add the flour mixture to the batter. Mix well until it begins to form a ball.
Beat egg whites until they begin to form stiff peaks. Slowly fold into the batter.
Working in batches, take 1 cup of dough and dust with enough flour to be able to roll the dough on a floured surface to ⅓" thick.
Using a biscuit cutter, cut into 2" rounds.
Place on parchment paper about 2" apart. Place one raisin in the middle of each cookie.
Bake for about 8-10 minutes at 350 F