Warm the whole milk in a saucepan to about 120°F-130°F, combine with granulated sugar and active dry yeast in a bowl, stir gently and let it sit for 5 minutes until foamy.

Add the remaining sugar, eggs, melted butter, salt, vanilla extract, and almond extract to the yeast mixture; whisk until combined.

Pulse dry roasted almonds in a food processor until finely chopped; combine with sugar, ground cinnamon, and softened butter to make a spreadable filling.

Gradually add all-purpose flour to the wet mixture, mixing until a soft, elastic dough forms; knead for 5-7 minutes on a floured surface.

Place kneaded dough in a greased bowl, cover, and let it proof in a warm area until doubled in size, about 1-1.5 hours.

Punch down the dough, roll it into a 20x20-inch square, spread almond filling evenly, roll tightly, and slice into pieces.

Place sliced rolls in a greased casserole pan, cover, and let rise for 30-45 minutes; preheat oven to 350°F.

Bake the rolls for 10 minutes, pour heavy cream over top, and continue baking for an additional 25-28 minutes until golden brown.

Mix cream cheese, powdered sugar, a pinch of salt, and Amaretto or almond extract in a bowl until smooth for icing.

Spread cream cheese icing over warm rolls and serve, allowing icing to melt into rolls.