The importance of roughness in the modeling of granular gases has been increasingly considered in recent years. In this paper, a freely evolving homogeneous granular gas of inelastic and rough hard disks or spheres is studied under the assumptions of the Boltzmann kinetic equation. The homogeneous cooling state is studied from a theoretical point of view using a Sonine approximation, in contrast to a previous Maxwellian approach. A general theoretical description is done in terms of d_{t} translational and d_{r} rotational degrees of freedom, which accounts for the cases of spheres (d_{t}=d_{r}=3) and disks (d_{t}=2, d_{r}=1) within a unified framework. The non-Gaussianities of the velocity distribution function of this state are determined by means of the first nontrivial cumulants and by the derivation of non-Maxwellian high-velocity tails. The results are validated by computer simulations using direct simulation Monte Carlo and event-driven molecular dynamics algorithms.