Preheat the oven to 375° F. Spray a 10 x 15 deep baking pan with cooking spray.
In a large mixing bowl whisk together the flour, sugar, salt and baking soda.
2 cups all-purpose flour, 2 cups granulated sugar, 1 teaspoon baking soda, ½ teaspoon salt
In a separate bowl whisk together the eggs, sour cream, and almond extract until smooth. Add this to the flour mixture until combined.
2 eggs, ½ cup sour cream, 1 teaspoon almond extract
In a large saucepan, bring the butter and water to a boil. Pour the hot mixture into the flour and egg mixture and mix until combined.
1 cup butter, 1 cup water
Pour into a greased 10 x 15-inch baking pan with sides and spread evenly.
Bake for 20 to 22 minutes, or until the cake is golden brown and a toothpick inserted in the center comes out clean. Let the cake cool in the pan for 20 minutes.
While the cake cools slightly, make the frosting.
In a saucepan, bring the butter and milk to a boil. Remove from heat and stir in the confectioners sugar and almond extract until smooth. Mix in the chopped pecans, if using.
½ cup butter, ¼ cup milk, 4 ½ cups confectioners sugar, ½ teaspoon almond extract, 1 cup chopped pecans
Quickly spread the frosting evenly over the warm cake. Allow to set before slicing and serving.