Preheat the oven to 350F (177C) and place a rack in the center of the oven. Grease an 8-inch (20-cm) cake round and line the bottom of the pan with parchment paper.
In a large bowl, add the sugar and lemon zest. Using your hands, massage the zest into the sugar.
Add the baking powder, baking soda and salt and give the mixture a couple of good whisks to combine. Add in the eggs and almond extract and whisk until the mixture is light and frothy, about 2 to 3 minutes. Slowly add in the oil, whisking until fully combined (set the bowl on a towel to keep it from moving about). Alternate adding the flour and water in two additions, stirring each until just combined.
Pour the cake batter into the prepared cake pan, smooth the top, drizzle with the lemon juice, then sprinkle the remaining 2 tablespoons (24 g) of sugar evenly over the cake and bake for 45 to 50 minutes. When done, the top will be puffed and lightly bronzed. After 15 minutes turn the cake out onto a rack to finish cooling. Set a rimmed baking sheet underneath the cooling rack.
In a medium bowl, whisk together the confectioners’ sugar, cream and lemon juice until smooth. Pour over the top of the cooled cake; tap the baking sheet on the counter several times to settle the glaze and have it drip down the sides. Store at room temperature in an air-tight container until ready to serve.