Preheat the oven to 350°F / 175°C and line and grease three 8-inch or four 7-inch pans with parchment rounds.
Mix 3 cups all-purpose flour, 3 cups sugar, 2 1/2 tsp baking powder, and 1 tsp salt together in a stand mixer with a paddle attachment or hand mixer until fully combined.
Mix in 1 cup of room temperature, unsalted butter slowly into the dry ingredients on a low speed. Continue to mix until no large chunks of butter remain and the mixture looks like moist sand.
Pour in 1 cup of egg whites and mix on a medium speed until combined.
Add in 1 1/2 cups sour cream, 2 Tbsp of vegetable oil, 2 tsp of almond extract, and 1 tsp of vanilla extract on a low speed. Mix until fully incorporated.
If you want to color your cake layers, add gel food coloring with the vanilla and oil.
Scrape down the sides of the bowl with a rubber spatula, then beat on a medium-high speed for about a minute to make sure everything is properly mixed together. This also helps the cake layers bake up with a lighter texture.
Divide the batter evenly between your prepared pans. Bake for 33-36 minutes or until a toothpick comes out with a few moist crumbs.
Let the pans cool for 10 minutes, then run a small offset spatula around the perimeter of the pan to separate the cake from the pan.
Place cake layers into the freezer for 30 minutes to accelerate the cooling process. Once the layers are fully cooled, carefully flip the pans and remove the layers.
Use a serrated knife to level the tops of the layers right before you plan to assemble your cake, or you can wrap and freeze them if you're making them in advance. If you do freeze these cake layers, let them thaw for about 20 minutes before making your cake. The cake layers should still be slightly cold to the touch, which will make it easier to assemble your cake.