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Bring 1 cup butter and 1 cup water to a boil in a saucepan.
Remove from heat and whisk in flour, baking soda, salt, sugar, eggs, sour cream and almond extract until smooth.
Pour into a greased 15×10 baking pan. Bake at 375 degrees for 20-22 minutes or until a toothpick inserted in center comes out clean. Cool in pan on a wire rack for 20 minutes.
While cake is cooling, make frosting.
Combine butter and milk in a saucepan; cook over low heat until butter melts. Bring to a boil over medium heat.
Remove from heat and add powdered sugar and almond extract; beat at medium speed with an electric mixer until spreading consistency. Stir in walnuts (optional).
Spread frosting on top of cake.