Spray a 13" x 18" half sheet pan with cooking spray, set aside. Preheat your oven to 375 degrees.
In a large mixing bowl, whisk together the flour and sugar.
Bring the butter and water to a boil in a medium saucepan over medium high heat.
Pour the boiling liquid over the dry ingredients. Beat until smooth.
Add the salt, baking soda, sour cream, eggs, and almond extract. Beat until thoroughly combined, then pour batter into prepared pan.
Bake at 375° for 18-20 minutes, or until the top is lightly browned and a toothpick inserted in the center comes out clean or with moist crumbs.
Let cake cool on a wire rack for 20 minutes, then prepare the frosting.
For frosting: Measure the powdered sugar into a mixing bowl. Cook butter and milk in a saucepan over medium heat until butter is melted. (I use the same saucepan I used for the batter.)
Pour the hot butter mixture over the powdered sugar. Add the salt and almond extract. Beat until smooth.
Pour the warm frosting over the warm cake. Use a spoon so spread the icing evenly over the whole cake.
You can serve warm, or let it cool completely before slicing.
If desired, garnish with fresh berries or ice cream and berry sauce.