Prepare the Cake Layers:

• Preheat oven to 350°F (175°C). Grease and flour two 8-inch round cake pans.
• In a mixing bowl, beat egg whites until stiff peaks form. Set aside.
• In another bowl, cream butter and sugar together until light and fluffy.
• In a separate bowl, sift together cake flour, salt, and baking powder.
• Alternately add dry ingredients and milk into the butter mixture, mixing well after each addition.
• Stir in almond extract, then gently fold in beaten egg whites.
• Divide the batter evenly between the prepared cake pans.
• Bake for 25–30 minutes or until a toothpick inserted in the center comes out clean.
• Let cakes cool in the pans for 10 minutes, then transfer to a wire rack to cool completely.

Make the Frosting:

• In a saucepan, whisk together flour and milk over medium heat until thickened. Stir constantly to avoid lumps.
• Remove from heat and let cool to room temperature. Stir in almond extract.
• In a separate bowl, beat sugar and butter together until light and fluffy.
• Gradually add the cooled flour mixture, beating continuously until smooth and creamy.

Assemble the Cake:

• Place one cake layer on a serving plate. Spread a layer of frosting on top.
• Add the second cake layer and cover the top and sides with frosting.
• Garnish with sliced almonds and whole almonds.
• Chill for 30 minutes before serving to allow the frosting to set.