Sift together flour, baking powder and salt. Cream butter with extract. Gradually add sugar, creaming well, 5 to 8 minutes. (The more you beat the better the cake). Blend in eggs, one at a time; beat 1 minute after each. Add the dry ingredients; blend thoroughly. Turn into 9 or 10-inch tube pan, greased on bottom. Bake at 325 for 55 to 60 minutes until cake springs back when touched lightly in center. Do Not Invert. Cool. Cut cake horizontally to make 4 layers. Stack layers, spreading Filling and sprinkling 2 tablespoons Nut Crunch on each layer and on top.
Lemon Cream Filling: Prepare lemon pudding and pie filling mix using sugar and water. Cool to lukewarm. Cream butter. Gradually add filling, beating well. Cool thoroughly.
Nut Crunch: heat sugar in small skillet until sugar melts and is golden brown. Stir in walnuts or almonds. Spread on greased cookie sheet; cool. Crush fine. (To crush nut mixture, place between sheets of waxed paper and crush with hammer or rolling pin.)