Preheat your oven to 375° and grease your sheet pan
Bring 1 cup of butter and 1 cup of water to a boil in a large saucepan over medium heat
Remove from the burner and stir in your sugar until dissolved
In a large bowl, mix your flour, baking soda and salt
Make a hole in the middle of your dry ingredient mixture and pour your hot ingredients in then stir
Mix in your beaten eggs, sour cream and almond extract
Pour your batter into the greased pan
Bake for 25-30 minutes - checking the center to ensure it's done. Some sheet pans will be done as quickly as 15 minutes, so keep an eye on it depending on the size of the pan you use.
Once the cake is out of the oven, start on your icing.
Icing
Melt your butter and milk in a large saucepan over medium heat.
Add your confectioners sugar, and almond extract.
As soon as that's combined, add your pecans or walnuts, stir gently then immediately pour over your cake so the frosting doesn't become tough.
Notes
Be careful not to over mix anything or the cake and frosting become tough. Eat this warm, it's amazing.