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Preheat the oven to 350°F. Lightly grease an 8” square or 9” round pan that’s at least 2” deep.
To make the cake: In a medium-sized bowl, whisk together the flour, salt, baking soda, and baking powder. Set aside.
In a separate bowl or large measuring cup, whisk together the water, vegetable oil, sugar, vinegar, vanilla, and almond extract.
Add the wet ingredients to the dry and stir to combine. It's OK for a few small lumps to remain.
Pour the batter into the prepared pan.
Bake the cake for 30 to 35 minutes, until the top feels set, the edges are beginning to pull away from the sides of the pan, and a toothpick inserted into the center comes out clean.
Remove the cake from the oven and either serve the cake warm from the oven or allow it to cool completely in the pan before frosting.
To make the frosting: Beat together the butter, confectioners’ sugar, and salt until no large pieces of butter remain.
Add the vanilla and 1 tablespoon of the water, beating to incorporate. Add enough additional water, a teaspoon at a time, to make a spreadable frosting.
Leaving the cake right in the pan, if desired, use a spatula or flat knife to apply the frosting.