In a medium saucepan, bring butter and water to a boil. Meanwhile, in a large bowl, add flour and sugar. Mix. Then add in eggs, sour cream, almond extract, baking soda and salt. Slowly pour in the boiling butter/water mixture. Stir with a spatula until well combined and smooth. (No need to use an electric mixer!)
Pour into a greased 15-in. x 10-in. x 1-in. baking sheet. Bake at 375 degrees F. for 20-22 minutes or until golden brown. Cool for about 20 minutes.
For Frosting: In a large saucepan, combine butter and milk. Bring to a boil. Remove from the heat, and then stir in sugar and extract. Stir until smooth and all combined. Spread over warm cake.