Make the Cake:

1. Preheat oven to 350°F (175°C) and spray a 9-inch springform pan with nonstick cooking spray.
2. Whisk together the flour, baking powder, and salt; set aside. In the bowl of a stand mixer with the whisk attachment, whip the egg whites on high until soft peaks form. Add 1/4 cup of the granulated sugar and continue whipping to stiff, glossy peaks. Transfer to a separate bowl.
3. Return bowl to mixer. Add the egg yolks and remaining 1/2 cup granulated sugar and beat until thick and pale yellow. Stir in the milk, vanilla, and optional almond extract. Remove bowl and fold in the flour mixture until just combined. Gently fold in the beaten egg whites. Pour into prepared pan and bake for 30–32 minutes until a toothpick comes out clean. Cool completely.

Make the Toffee Sauce:

1. Melt the butter in a medium saucepan over medium heat. Add the brown sugar and stir to combine.
2. Stir in the heavy cream. Bring to a gentle boil and cook, stirring, for 2–3 minutes until the sauce is smooth and slightly thickened. No candy thermometer needed.
3. Remove from heat, stir in the vanilla and salt. Let cool. The sauce will thicken more as it cools. Reserve 1/3 cup for the tres leches mixture and set the rest aside for drizzling.

Make the Tres Leches Mixture:

1. Whisk together the evaporated milk, sweetened condensed milk, whole milk, 1/3 cup toffee sauce, and vanilla until combined. Use a skewer to poke holes all over the top of the cooled cake. Slowly pour the milk mixture evenly over the cake, making sure to saturate the edges. Use all of the liquid. Refrigerate for at least 3 hours or overnight.

Make the Whipped Cream:

1. Pour the heavy cream, powdered sugar, and vanilla into a well-chilled bowl of a stand mixer fitted with the whisk attachment. Whip on high until stiff peaks form.

Assemble:

1. Remove sides of the springform pan and place the cake on a serving plate. Pipe or spread the whipped cream as desired. Sprinkle the toffee bits evenly on top. Finish with a generous drizzle of the remaining toffee sauce. Serve and enjoy!