In large saucepan, bring butter and water to a boil.
Remove from heat; stir in flour, sugar, eggs, sour cream, almond extract, salt and baking soda until smooth.
Pour into a greased 15x10x1-inch jelly roll baking pan.
Bake at 375° for 20-22 minutes or until cake tests done. Cool for 20 minutes.
Meanwhile, prepare frosting. Sift confectioners' sugar into a separate bowl.
Combine butter and milk in saucepan. Bring to a boil. Remove from heat; add sugar and extract and mix well. Stir in chopped pecans.
Pour and spread over warm cake.