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In a large saucepan, bring butter and water to boil.
Remove from the heat, stir in flour, sugar, eggs, sour cream, almond extract, slat and baking soda until smooth.
Pour into a greased 15-in x 10 in x 1 baking pan.
Bake at 375 for 20 to 22 minutes or until cake is golden brown and tests done. Cool for 20 minutes
Meanwhile for frosting, combine butter and milk in a saucepan. Bring to boil.
Remove from heat, add sugar and extract and mix well. Stir in walnuts