Preheat oven to 350 degrees F and grease a 15''x11'' pan.
Add water and butter to a medium saucepan over medium heat. Bring mixture to a boil.
In a separate bowl mix together the flour, sugar, baking soda and salt.
In another small bowl mix together the sour cream, eggs and almond extract.
Add the sour cream/egg mixture to the flour mixture and mix until combined. Once the mixture in the saucepan is boiling remove it from heat and pour it into the batter and mix well.
Pour mixture into prepared pan and smooth with a spatula into an even layer. Bake for 15-20 minutes or until set and a toothpick inserted comes out clean.
For the frosting - Add milk and butter to a saucepan. Bring mixture to a boil. Once boiling, remove from heat and stir in powdered sugar and almond extract.
Pour warm icing over warm cake. Use a spatula to spread it evenly over the cake.