Combine heavy cream, sour cream, granulated sugar, vanilla extract, and almond extract in a large mixing bowl. Using an electric mixer on medium-high speed, whip until stiff peaks form, approximately three to four minutes. Be careful not to overbeat, or you'll end up with butter instead of whipped cream.
In a separate small bowl, dissolve the instant espresso powder in hot water, then stir in cocoa powder, powdered sugar, and salt until completely smooth. Allow this mixture to cool for two minutes before gently folding it into half of your whipped cream, being careful to maintain the airy texture throughout the folding process.
Combine melted butter with brown sugar in a shallow dish, then quickly dip each vanilla wafer into the mixture for just one second per side. Arrange twelve dipped wafers in a single layer on the bottom of an 8x8-inch baking dish, fitting them snugly together as your foundation.
Spread half of your plain whipped cream mixture over the wafer layer using an offset spatula or the back of a spoon. This cozy icebox cake develops its magic when layers are even and smooth, so take time to distribute evenly across all wafers.
Create the second wafer layer by dipping and arranging the remaining twelve vanilla wafers directly over the cream layer. Press gently so the wafers nestle into the cream but don't break apart.
Top with the cocoa-espresso whipped cream mixture, spreading evenly to all edges. The darker layer creates visual contrast and builds anticipation for that coffee-chocolate flavor when sliced.
Cover tightly with plastic wrap and refrigerate for at least eight hours, preferably overnight. The icebox cake requires this extended chilling time for wafers to soften perfectly and for all flavors to meld beautifully together.