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Preheat oven to 375°F. For the Cake, grease 3 (8-inch) round cake pans. Set aside. Sift flour, sugar, baking powder and salt into a large bowl. Set aside. Mix buttermilk and baking soda in small bowl. Set aside.
Bring water and butter to boil in small saucepan, stirring to blend. Add the hot butter mixture into the flour mixture; mix with wire whisk until well blended. Add the buttermilk mixture, oil, eggs and extracts; mix with whisk until well blended. Pour batter into prepared pans.
Bake 15 to 20 minutes or until toothpick inserted in center comes out clean. Remove from oven. Cool in pan 5 minutes. Remove from pans; cool completely on wire rack.
For the Frosting, beat cream cheese and sugar in large bowl with electric mixer on medium speed until well blended. Gradually beat in heavy cream on medium speed until light and fluffy. Add lemon extract and food color; mix well.
Place one cooled cake layer on serving platter and spread with about 1/2 cup of the frosting. Top with second cake layer and spread with another 1/2 cup frosting. Top with remaining cake layer. Frost top and side of cake with remaining frosting. Decorate as desired. Cover and refrigerate cake until ready to serve. Bring to room temperature when ready to serve.