Preheat oven to 350°F (≈175°C). Line two 8-inch cake pans with parchment and spray with non-stick spray.
Whisk together the cake flour, baking powder, and salt.
Cream butter, sugar, vanilla, and almond extract until light and fluffy (≈5 minutes).
Add egg whites one at a time, mixing well after each addition.
With the mixer on low, alternate adding dry mixture and milk: ⅓ dry, ½ milk, ⅓ dry, remaining milk, then last ⅓ dry. Mix only until combined.
Divide the batter evenly between pans.
Bake 26–28 minutes, or until a toothpick inserted in the center comes out clean.
Cool completely before frosting.
For the frosting: beat butter, sugar, salt, and milk until smooth and fluffy. Add more milk to adjust consistency.
