To Make the Cake:

1. Preheat your oven to 350°F (175°C). Lightly grease a sheet cake pan or line it with parchment paper.
2. In a medium saucepan, melt the butter and water together over medium heat until the mixture just begins to boil. Remove from heat and set aside briefly.
3. In a large mixing bowl, combine the flour, sugar, salt, and baking powder. Pour the hot butter-water mixture into the dry ingredients and stir until smooth.
4. Add in the sour cream, eggs, and almond extract, then whisk or mix until everything is fully incorporated and the batter looks glossy and lump-free.
5. Pour the batter evenly into your prepared pan, spreading it out to the edges.
6. Bake for 18–20 minutes, or until the top is light golden and a toothpick inserted in the center comes out clean. Don’t overbake — this cake stays best when moist and tender.

To Make the Icing:

1. In a small saucepan, combine butter and milk, and bring to a gentle boil over medium heat.
2. Remove from the stove and immediately whisk in the powdered sugar and almond extract until smooth and creamy. If it’s too thick, add a splash more milk; if too thin, sprinkle in a little more sugar.
3. Pour the warm icing over the cake while it’s still slightly hot — this allows it to seep in just a bit, creating a soft, melt-in-your-mouth texture.
4. Use an offset spatula to spread the icing evenly across the top. Let the cake cool completely before slicing into bars or squares.