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1. Preheat the oven to 350. With a pastry brush, spread 1 tablespoon of the softened butter over the bottom and sides of a 9-inch square cake pan.
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2. Fit a square of wax paper into the bottom of the pan and brush the top with another tablespoon of softened butter. Sprinkle 2 tablespoons of the sugar over the buttered paper. Combine the flour and the baking powder and sift them into a bowl. Set aside.
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3. In a deep bowl, cream the remaining 20 tablespoons of softened butter with 1 1/3 cups of the sugar by beating and mashing them against the sides of the bowl with the back of a large spoon until the mixture is light and fluffy.
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4. Beat in the eggs, one at a time, and add the vanilla and almond extracts. Add the flour mixture to the batter ˝ cup at a time, beating well after each addition.
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5. Pour the batter into the prepared pan and smooth the top with a rubber spatula. Bake in the middle of the oven for about 50 minutes, or until a toothpick or cake tester inserted in the center comes out clean. Let the cake cool in the pan for about 5 minutes, then invert it onto a serving plate. Gently peel off the wax paper.
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6. Meanwhile, combine the remaining 2 cups of sugar and the water in a small heavy saucepan. Stirring constantly, cook over low heat until the mixture comes to a boil and the sugar dissolves. Remove the pan from the heat and stir in the alcohol or vodka.
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7. With a small skewer, pierce the cake all over, pressing the skewer completely through to the serving plate. Dribble the syrup over the cake and set aside at room temperature for about an hour before serving.
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