Heat oven to 350° F.(176 C) Lightly grease and flour two 8-inch (20 cm) cake pans or a 11 x 15 (28 x 38) sheet cake pan
In a medium mixing bowl, whisk the dry ingredients until fully combined and set aside.
In a small bowl, stir the egg replacer and water together until thick and creamy.
In a large mixing bowl, add the egg replacer, vanilla, oil, and sugar beat on medium-high speed for 2 minutes, or until thick and creamy.
Add one third of the flour mixture to the sugar mixture and then one third of the milk and beat on a low setting until they begin to blend together. Continue adding the flour and milk in thirds until totally combined. The mixture will be very dry and dense. Reduce the speed of the mixer and slowly add the boiling water and blend until just combined. Stir with a spoon to ensure that the batter is fully combined. The batter will be thin and watery.
Dive the batter evenly into the pans and bake for 30-35 minutes, or until a wooden toothpick comes out clean when inserted.
Cool in pans for 10 minutes and then remove from pans and cool on wire racks. Do not frost until completely cool.
In a large mixing bowl, add the butter, powdered sugar, vanilla, and half of the almond milk and begin mixing on a low speed, add more milk until you get the desired thickness that you’re looking for.
Finish mixing with a spatula to ensure that the ingredients at the bottom of the bowl are completely combined.
NOTE: If you want chocolate frosting, add 3 tbsp of cacao or cocoa powder to the mixing bowl.