Preheat the oven to 350°F. Lightly grease and flour three 8" round cake tins.

In a medium mixing bowl whisk together the flour, baking powder, baking soda, salt, cocoa, and sugar.

Add the butter and mix at low speed for 1 minute. Add the oil and continue mixing until the mixture looks pale.

In a large measuring cup, combine the vanilla with the milk and coffee (or water), and add two separate increments to the dry ingredients. Mix for 1 minute at low speed, stop and scrape the sides and bottom of the bowl, then mix for 30 seconds more.

Add the eggs one at a time, beating well at medium-high speed between additions. Scrape the sides and bottom of the mixing bowl, and mix for 30 seconds more. The batter will be thin.

Transfer the batter to the prepared cake tins. Smooth out the tops of the layers with an offset spatula. Bake for 24 to 26 minutes for 8" layers.

The cake is done when the top springs back when very lightly touched in the center, and the edges just begin to pull away from the edge of the pan. A cake tester inserted in the center will come out clean.

Remove the cake from the oven and let cool completely in the tins on a rack before turning out of the pans to frost.

Place all of the ingredients in a glass bowl over a pot of simmering water, ensuring that the bowl does not touch the water. Stir with a spatula continuously until the chocolate is melted and the mixture is smooth.

Transfer to a container, and press a piece of plastic wrap directly against the surface of the filling. Refrigerate for about an hour, stirring occasionally, until the ganache has firmed up to a spreadable consistency.

In a large bowl add in room temp butter, almond extract and salt. Beat for 2-3. minutes or until light and fluffy. Add in 1 cup of powdered sugar at a time to incorporate. After each powdered sugar addition mix in a bit of milk o half and half. Depending on how dry or moist your climate is you may use more or less milk.