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Spray two 9 inch baking pans generously with cooking oil (or grease with paper towel coated with oil). Place liner in pan and spray again with oil. Place a bit of flour (about 1 teaspoon) in each pan, tap and tilt the pan so the flour coats the bottom and then quickly turn over and tap to release any excess flour. Set aside.
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Place the egg whites in a clean bowl and beat with whisk attachment until stiff peaks form. The egg whites should not be dry, but hold their shape when the beater is removed. This takes about one minute if the eggs are at room temperature. Set aside or place in another bowl if using the same bowl to make the cake batter.
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In a large bowl of a stand mixer, place the butter and turn the mixer on to high. Turn mixer off and scrape down sides of bowl. Turn mixer back on and add the sugar while the mixer is on medium speed. Scrape down sides and bottom of bowl again. Mix for another minute.
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Add cake flour, baking powder and salt. Mix on medium until all ingredients are incorporated. Turn off mixer and scrape down sides again. With the mixer on medium speed, slowly add the milk and vanilla or almond flavorings to the mixture. Mix on medium just until the mixture is smooth and no lumps appear (about 20-30 seconds).
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Turn the mixer off and scrape down the sides one more time, insuring all ingredients are mixed in. If needed, turn the mixer on for one more spin until all is mixed well. Do not over mix.
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Fold the egg whites into the flour (by hand using a spatula or wood spoon) and sugar mixture. Be careful to not over mix. Fold until the streaks of egg whites no longer appear and the egg whites are evenly distributed in the batter.
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Spoon the batter into the prepared pans. Weigh on a food scale to insure the batter is evenly proportioned.
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Bake on center rack of oven at 350 degrees for 20-27 minutes. The cake is done when a toothpick inserted in center comes out clean or with a few crumbs attached and will spring back when touched lightly in center.
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Cool for 5 minutes before removing from pan. When ready to invert, run a butter knife around edge of pan and turn over onto a cooling rack. Frost when cooled completely.