Place warm water in large warm bowl. Sprinkle in yeast; stir until dissolved. Add whipping cream, sugar, butter, salt and 2 cups flour; blend well. Beat 2 minutes at medium speed of electric mixer, scraping bowl occasionally. Add eggs, almond extract and 1 cup flour. Beat at high speed for 2 minutes. Stir in enough remaining flour to make a soft dough. Remove to lightly floured surface; knead until smooth and elastic, about 8 to 10 minutes. Place in a greased bowl, turning to grease top. Cover; let rise in warm, draft-free place until doubled in size, about 1 hour.

Punch dough down; remove to lightly floured surface. Divide dough in half; roll each half to 14 x12-inch rectangle. Spread evenly with Poppy Seed Filling. Beginning at long end of each rectangle, roll up tightly as for jelly roll. Pinch seams and ends to seal. Place seam sides down on greased baking sheet. Cover; let rise in warm, draft-free place until doubled in size, about 1 hour.

Preheat oven to 375°F. Bake for 25 to 30 minutes or until done. Remove from sheet; cool on wire rack. Glaze with apricot jam, if desired.

For Poppy Seed Filling:
Combine 3/4 cup milk and cream in a saucepan. Bring to a simmer over low heat, stirring constantly. Stir in poppy seed, honey and chopped almonds. Add beaten egg to milk mixture while stirring. Cook 3 minutes. Dissolve corn starch in remaining 1/4 cup milk and add to mixture. Bring to a boil over low heat, stirring constantly. Boil 1 minute. Remove from heat and stir in almond extract.