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Step 1
After baking and decorating the cookies, heat oven to 350°F. Coat two 8 x 2-in. round cake pans with cooking spray. Line the bottoms with parchment paper; spray the paper.
Step 2
In a large bowl, whisk together the flour, baking powder and salt.
Step 3
Using an electric mixer, beat the granulated sugar and 1/2 cup (1 stick) butter in a large bowl until light and fluffy, about 3 minutes. Beat in the eggs, one at a time, then the almond extract.
Step 4
Reduce the mixer speed to low and alternately add the flour mixture and the milk, mixing just until incorporated.
Step 5
Divide the batter between the prepared pans and bake until a wooden pick inserted in the center comes out clean, 25 to 28 minutes. Let cool for 10 minutes in the pan before transferring to a wire rack to cool completely.
Step 6
While the cakes are cooling, make the frosting: Using an electric mixer, beat the cream cheese and the remaining 1/2 cup (1 stick) butter until smooth. Add the confectioners’ sugar and beat until fluffy, 3 minutes.
Step 7
Place one cake on a platter and spread 1 cup frosting over the top. Top with the remaining cake. Frost with the remaining icing. Arrange the petal cookies on top to form a daisy; place the yellow M&M in the center. Serve with the remaining cookies, if desired.