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For the cake: Preheat your oven to 350 degrees F (175 degrees C) and grease a 9-by-13-inch baking pan with cooking spray.
Sift together the flour, baking powder, baking soda and salt in a medium bowl.
Combine the buttermilk, vanilla extract and almond extract in a glass measuring cup or small bowl.
Beat together the butter and granulated sugar using a hand mixer or in a stand mixer fitted with a paddle attachment. Add the oil and eggs and beat on high until the mixture is a little lighter in color and texture. Scape down the bowl and beat in the buttermilk mixture. Add in the sifted dry ingredients in three additions, mixing each addition in just until incorporated before adding the next.
Spread the batter into the prepared pan and bake for 30 to 35 minutes, or until golden brown and a skewer inserted into the center comes out clean. Cool to room temperature.
For the frosting: Melt the chocolate and butter together in a medium heatproof bowl set over a pot of simmering water. When melted, remove the chocolate mixture from the heat and stir in the sour cream, vanilla extract, espresso powder, if using, and salt. Gradually beat in 2 1/2 cups of powdered sugar, adding more to reach a spreadable consistency.
When the cake is cool, either leave the cake in the pan or turn it out onto a serving plate and spread the frosting overtop. Scatter sprinkles over the cake, if using, and cut to serve.
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