Step 1: Prepare the oven and cake pans
Preheat your oven to 350°F (175°C).
Grease and flour two 8-inch round cake pans carefully, tapping out any excess flour.
Set them aside while you prepare the batter.

Step 2: Whip the egg whites
Using a stand mixer with the whisk attachment, beat the egg whites until stiff peaks form.
This should take about 1-2 minutes at medium-high speed.
Transfer the whipped egg whites to another bowl and refrigerate them until needed.

Step 3: Cream the butter
In the same stand mixer bowl, switch to the beater blade and cream the softened butter.
Beat for about 2 minutes until the butter becomes very pale and fluffy.
This step creates the foundation for a tender cake texture.

Step 4: Add the sugar
Gradually add the granulated sugar to the creamed butter.
Beat for another 1-2 minutes until the mixture becomes light and fluffy.
Scrape down the sides of the bowl as needed to ensure everything mixes evenly.

Step 5: Mix dry ingredients
In a separate bowl, whisk together the cake flour, salt, and baking powder.
This ensures the leavening agents are evenly distributed throughout the flour.
Set aside for use shortly.

Step 6: Mix wet ingredients
In another small bowl, combine the milk and almond extract.
Stir until well mixed.
This mixture will add moisture and flavor to the batter.

Step 7: Combine the batter
Add the dry ingredients to the butter-sugar mixture in three additions, alternating with the milk mixture.
Begin and end with the dry ingredients, mixing just until combined each time.
Be careful not to overmix to preserve the tender crumb.

Step 8: Fold in egg whites
Gently fold the whipped egg whites into the batter using a rubber spatula.
Fold just until no streaks of egg white remain; do not overmix.
This step helps keep the cake light and fluffy.

Step 9: Bake the cakes
Divide the batter evenly between the prepared cake pans.
Bake for 25-27 minutes or until the tops bounce back when lightly touched.
Cool in the pans for 10 minutes before transferring to wire racks to cool completely.

Step 10: Prepare the frosting base
In a medium saucepan, whisk the flour into the milk over medium-low heat.
Cook, stirring constantly, until the mixture thickens to a mashed potato consistency.
This process should take about 12-15 minutes.

Step 11: Cool the frosting base
Remove the pan from the heat and place it in a bowl of ice to cool quickly.
Stir occasionally to speed up the cooling process.
The mixture should reach room temperature before using.

Step 12: Prepare the sugar
If you have a food processor, pulse the granulated sugar for about a minute to create finer granules.
This ensures a smoother, silkier frosting later.
Set aside.

Step 13: Cream butter and sugar
Beat the softened butter and processed sugar together using a stand mixer with the whisk attachment.
Cream for about 5 minutes until the mixture is light, fluffy, and free of graininess.
Scrape down the sides of the bowl frequently.

Step 14: Complete the frosting
Add the cooled flour-milk mixture to the whipped butter-sugar.
Beat for another 3-5 minutes until the frosting becomes light and fluffy, resembling whipped cream.
Scrape down the bowl often to ensure complete mixing.

Step 15: Assemble the cake
Place one cooled cake layer on a serving plate.
Spread a generous layer of frosting over the top.
Place the second cake layer on top and frost the top and sides of the cake.

Step 16: Decorate with almonds
Press sliced almonds gently onto the sides of the frosted cake.
Garnish the top with whole almonds for a beautiful finish.
Chill briefly if needed before serving.