For the Cake:

1. Preheat oven to 350°F. Line three 6-inch cake pans with parchment circles and spray with baking spray.
2. In a stand mixer with the paddle attachment, beat sugar, oil, eggs, and vanilla until light and fluffy (2-3 minutes). Add sour cream and mix well.
3. In a separate bowl, whisk together flour, baking powder, and salt.
4. On low speed, alternate adding the dry ingredients and milk to the batter, starting and ending with the dry mixture. Mix until just combined.
5. Divide batter evenly among prepared pans. Bake for 30-33 minutes, or until a tester inserted in the center comes out clean.
6. Cool cakes in pans for 10 minutes before transferring to a rack. Wrap cooled cakes in plastic wrap and refrigerate for easier leveling.

For the Buttercream:

7. Beat butter and salt in a stand mixer for 5-7 minutes until fluffy. Gradually add powdered sugar, mixing on low speed.
8. Stir in vanilla, butter, and almond extracts.
9. Add milk and whip on medium-high for 5 minutes until smooth. Scrape down the bowl as needed.

Assembly:

10. Level cakes and place the first layer on a cake board secured with frosting. Spread 1/4–1/3 cup frosting evenly on top. Repeat for the second layer.
11. Add the third layer upside down and apply a thin crumb coat of frosting. Chill in the freezer for 15-20 minutes.
12. Frost the cake with light turquoise frosting and smooth the sides. Chill for another 15-20 minutes.
13. Use colored frosting and piping tips to decorate with rosettes and add sprinkles.
14. Follow the candy mold instructions to create mermaid tails, attaching lollipop sticks for support. Insert tails into the cake.

Notes

• The crumb coat ensures a smooth final frosting layer by sealing in crumbs.
• Bring to room temperature before serving for the best texture and flavor.