Preheat the oven to 350 degrees F. Grease two 8-inch round cake pans. Line with parchment paper, then butter/spray with cooking spray.: You will notice a faint warmth as the oven reaches temperature, and the dry heat helps set the batter's structure once it goes in. Preparing the pans prevents sticking and ensures the layers release cleanly. A common misstep is skipping parchment which can tear the cake when you invert it, so always line the pans for a smooth release.
In a large bowl, mix together the flour, brown sugar, baking powder, baking soda and salt.: At this stage the dry mixture should smell subtly sweet and toasty from the brown sugar, and the leaveners will be evenly dispersed so the rise is uniform. Whisking removes lumps and aerates the mixture slightly, which aids oven spring. If you skip mixing thoroughly you may get uneven pockets of baking soda or powder, producing odd texture or flavor notes.
Whisk together the milk and oil, and add to the dry ingredients. Beat for 2 minutes on medium speed. Add the matcha powder, vanilla extract, almond extract and eggs and beat again for 2 minutes on medium speed. Now slowly pour in the hot water and beat until smooth. Divide the batter evenly among the prepared pans.: You should feel the batter become silky, and the glossy sheen after adding hot water indicates proper hydration and dissolved sugar. The matcha will bloom and deepen the color, releasing its aroma. Avoid over mixing after adding the flour initially, or the crumb can become chewy instead of tender.
Bake 30 to 35 minutes, until the tops are just set and no longer wiggly in the center. Remove and let cool in the pan for 15 minutes, then grab 2 large flat plates, line them with wax or parchment paper and invert the cakes onto the plates. Cover and let the cakes cool completely before frosting.: As the cakes bake the kitchen fills with a green tea scent balanced by caramel notes from brown sugar, and the tops will firm up without excessive browning. The 15 minute rest in the pans lets the crumb stabilize so the layers release cleanly. Cutting into hot cake will cause crumb tear and sinking, so be patient and cool fully before frosting.
To make the frosting, add the cream cheese and butter to a large mixing bowl. Using an electric mixer beat until the mixture is light and fluffy, about 2 minutes. Add the honey, powdered sugar and vanilla. Beat another 2-4 minutes or until the frosting is light and fluffy.: The frosting should smell tangy and sweet, and whipping introduces air that creates a silky, spreadable texture. If the mixture looks curdled, continue beating at low speed and it will smooth; using cold ingredients will prevent proper aeration, so ensure the cream cheese and butter are softened. Overbeating can also make the frosting runny, so watch the texture carefully.
To assemble, place 1 layer, flat side up, on a plate or cake stand. With a knife or offset spatula, spread the top with frosting. Place the second layer on top, rounded side up, and spread the frosting evenly on the top. If desired, you may also frost the sides. I prefer to either leave the sides unfrosted or lightly frosted so that pretty green color shines through! Decorate with toasted coconut and milk chocolate eggs if desired.: As you spread the frosting, you will notice its glossy, velvety feel and the honey aroma mingling with vanilla. A gentle hand ensures even coverage without compressing the crumb. A typical error is using too much pressure which can compress the layers and make the cake dense, so use light, confident strokes. Finish by adding toasted coconut or small chocolate eggs for a seasonal touch if you like.