Arrange oven rack in the middle of the oven. Preheat to 350*. Coat 2 (8-inch) round cake pans with cooking spray and line the bottom of each pan with parchment paper round; set aside.

Place the flour, cocoa, salt and soda in a medium bowl in sifter, sift to combine; set aside. Beat the butter on medium-high speed until creamy, 30 seconds to 1 minute. Add the sugar and vanilla and beat until very light and fluffy, about 5 minutes. Stop and scrape down the sides of the bowl with a rubber spatula. With the mixer on low speed, add the eggs one at a time. Once fully incorporated, stop the mixer and scrape down the side and around the bottom of the bowl.

Whisk the buttermilk and vinegar together in the measuring cup or small bowl. Add 1/3 of buttermilk mixture and1/3 of flour mixture to the mixing bowl, combine on low speed. Keep adding in 1/3's to mixing bowl until all is combined. Stop and scrape down the bowl as needed. Be sure to scrape bottom of bowl to ensure everything is thoroughly mixed. Divide the mixture between prepared pans, about 1-1/4 pounds of batter per pan.

Bake until the cake just begins to pull away from the sides of the pans and a toothpick inserted comes out clean, about 30 minutes. Cool completely in pans set on a wire rack. Once completely cooled, remove from pans, wrap in waxed paper, place in freezer while making the frosting.

ERMINE FROSTING: In medium (2-2-1/2 quart) saucepan, whisk together sugar, flour and salt. Whisk in the milk. Place the pan over medium heat and whisk occasionally until the mixture comes to a full rolling boil. Cook for 1 minute, whisking constantly, until pudding like. Remove pan from heat. Let cool completely at room temperature or remove to bowl and cover tightly, place in refrigerator for 1 hour.

In the bowl of an electric mixer fitted with the whisk attachment, whip the butter with the vanilla and almond extracts on high speed for 2 minutes. Scrape down the bowl and add the cooled flour mixture. Beat on medium high speed until it is very fluffy, mousse-like in texture and noticeable lighter in color, about 5 minutes. Use immediately.

Remove the cake from the freezer. If the cake layers are domed, use serrated knife to level. Place one layer on cake plate. Spread about 1 cup of frosting on cake, evenly. Top with second layer. Spread about 1 cup on the top evenly, Spread remaining frosting around the sides of the cake.

Decorate the cake with prepared cut-out cookies.