Preheat the oven to 350°F. Grease two 8-inch round cake pans and line the bottoms with parchment paper. Lightly dust the sides with flour for easy release.
In a medium bowl, whisk together the cake flour, baking powder, and salt until evenly combined. Set aside while preparing the batter.
In a large bowl, beat the softened butter and sugar with an electric mixer for 3–4 minutes until light, fluffy, and pale in color. This step helps create a soft cake texture.
Add the egg whites gradually, mixing well after each addition. Stir in the vanilla extract and almond extract if using until fully combined.
Add the dry ingredients and milk alternately, beginning and ending with the flour mixture. Mix on low speed just until combined, then gently fold the batter with a spatula to ensure an even texture.
Divide the batter evenly between the prepared pans and smooth the tops. Bake for 30–35 minutes, or until a toothpick inserted into the center comes out clean.
Allow the cakes to cool in the pans for 10 minutes before transferring them to a wire rack. Once completely cooled, frost with homemade vanilla buttercream and decorate as desired.