Preheat oven to 375 degrees. Grease 10-inch by 15-inch jelly roll pan.
Mix together flour, sugar, salt and baking soda; set aside. Bring butter and water to boil in large saucepan. Remove from heat and stir in flour mixture, eggs, sour cream and almond extract. Spread in prepared pan and bake 20-22 minutes or until cake is golden brown and test done. Cool 20 minutes. Prepare frosting while cake cools.
FROSTING
1/2 C. Butter
1/2 tsp. Almond Extract
1/4 C. Milk
1 C. Chopped Walnuts
4 1/2 C. Powered Sugar
Combine butter and milk in saucepan; bring to boil. Remove from heat; add sugar and almond extract. Mix well; stir in walnuts, spread over warm cake.