Prep the pans and oven: Heat oven to 350°F (175°C).
Grease and line two 8-inch round cake pans with parchment. Lightly flour the sides. This helps the layers release cleanly.
Combine dry ingredients: In a large bowl, whisk cake flour, sugar, baking powder, baking soda, and salt.
Keeping dry ingredients evenly mixed prevents tunneling and dense spots.
Beat in butter: Add the softened butter to the dry mixture. Mix on medium speed until the mixture looks like fine crumbs, 1–2 minutes. This reverse-creaming method creates a fine, tender crumb.
Mix wet ingredients: In a measuring cup, whisk buttermilk, egg whites, vanilla, and almond extract (if using).
Make sure everything is room temperature for a smooth batter.
Build the batter: Add half the wet mixture to the flour-butter mixture. Mix on medium until combined and fluffy, about 30–45 seconds. Add the remaining wet mixture and mix just until smooth, 20–30 seconds.
Do not overmix.
Portion and level: Divide batter evenly between the pans. Tap each pan lightly on the counter to pop large air bubbles and level the surface with an offset spatula.
Bake: Bake for 24–28 minutes, or until the centers spring back when touched and a toothpick comes out clean or with a few moist crumbs. Rotate pans once halfway if your oven has hot spots.
Cool: Let cakes cool in pans for 10 minutes.
Run a knife around the edges and invert onto a wire rack. Peel off parchment and cool completely. Warm layers will melt the frosting, so be patient.
Make the buttercream: Beat butter on medium-high until creamy and pale, 2–3 minutes.
Add powdered sugar 1 cup at a time, mixing on low to combine, then on medium to fluff. Add vanilla, salt, and cream. Beat 1–2 minutes until smooth.
Adjust thickness with more cream (thinner) or powdered sugar (thicker).
Assemble: If the cake tops are domed, level them with a serrated knife. Place one layer on a board. Add about 1 cup frosting and spread evenly.
Top with the second layer, cut side down for a flat surface.
Crumb coat: Spread a thin layer of frosting over the top and sides to trap crumbs. Chill for 15–20 minutes.
Finish and decorate: Apply the remaining frosting, smoothing with a spatula. Add sprinkles, coconut, or keep it classic and clean.
Slice with a warm knife for neat pieces.