Preheat your oven to 350ºF and prepare two 8-inch round cake pans by greasing and flouring them thoroughly.

In the bowl of a stand mixer fitted with the whisk attachment, beat the egg whites until stiff peaks form—this usually takes a minute or two. Once stiff, transfer the egg whites to a separate bowl and place them in the refrigerator until you’re ready to incorporate them into the batter. (¾ cup egg whites plus 3 tablespoons)

Using the same stand mixer bowl, switch to the beater blade attachment and add the softened butter. Beat for about 2 minutes until the butter turns pale and fluffy. (1 cup salted butter)

Add the granulated sugar to the butter and continue beating for another 1 to 2 minutes until the mixture is light and fluffy. (1 ½ cups granulated sugar)

In a separate small bowl, whisk together the cake flour (measured carefully), salt, and baking powder, then set this dry mixture aside. (3 cups cake flour, ½ teaspoon salt, 2 teaspoons baking powder)

In another bowl, combine the milk and almond extract. (1 cup milk, 1 teaspoon almond extract)

Gradually add the dry ingredients to the butter and sugar mixture, alternating with the milk mixture. Mix just until incorporated.

Now gently fold the previously beaten egg whites into the batter, being careful not to overmix—overmixing can result in a denser cake texture.

Divide the batter evenly between the prepared cake pans and bake for 25 to 27 minutes, or until the tops spring back lightly when touched.

Allow the cakes to cool in the pans for 10 minutes, then carefully loosen the edges and transfer them to a wire rack to cool completely.

While the cakes are cooling, begin preparing the frosting. In a saucepan, whisk the flour into the milk over medium-low heat. Stir constantly until the mixture becomes very thick, similar to mashed potatoes. Reduce heat to low if necessary. This process takes about 12–15 minutes. (½ cup plus 2 tablespoons all-purpose flour, 2 cups 2% milk)

Remove the thickened mixture from the heat and place the pan into a bowl of ice for 5–10 minutes to cool it more quickly. It should reach room temperature. Once cooled, stir in the almond extract. (1 ½ teaspoons almond extract)

If you have a food processor, process the granulated sugar for about a minute to reduce the granule size and ensure a smoother frosting texture. (2 cups granulated sugar)

Using the stand mixer with the whisk attachment, cream the softened butter and processed sugar together until light and fluffy. Beat for about 5 minutes, or until there’s no graininess remaining. (2 cups salted butter)

Add the cooled flour and milk mixture to the creamed butter and sugar. Beat for an additional 3 to 5 minutes, scraping down the bowl regularly, until the frosting is smooth and has the consistency of whipped cream.

Once the cakes are completely cool, place one layer onto a serving plate. Spread a generous amount of frosting on top, then gently place the second layer on top. Frost the top and sides of the cake with the remaining frosting.

Finish by decorating the top and sides with sliced almonds and whole almonds, if desired, for added texture and visual appeal.