Start by preheating your oven to 180°C (350°F). In a mixing bowl, combine honey and unsalted butter, mixing until well incorporated. Add baking soda and mix well before adding the eggs and granulated sugar.

Continue to mix until the mixture is smooth. Gradually sift in the all-purpose flour and salt, folding gently until fully combined without any lumps.

Pour the batter into a lined baking tray measuring approximately 30x40 cm (12x16 inches). Spread the batter evenly using a spatula. Bake in the preheated oven for about 15-20 minutes or until the top is golden and a toothpick inserted into the center comes out clean.

Once baked, allow the cake to cool completely on a wire rack.

In a separate bowl, whisk together the sour cream, heavy cream, cream cheese, powdered sugar, and vanilla extract until light and fluffy. Ensure there are no lumps left in the cream mixture.

Add the sweetened condensed milk and chopped walnuts to the cream and gently fold them in until everything is well combined.

Once the cake has cooled, carefully remove it from the tray and roll it into a tight cylinder. Unroll the cake gently, spread a generous layer of the cream filling over the entire surface, and then re-roll the cake tightly.

Wrap the rolled cake in plastic wrap and refrigerate for at least 2 hours to set properly.

In a clean bowl, whip together the heavy cream and powdered sugar until soft peaks form. This will be used to cover the roll, providing a nice smooth finish.

Once chilled, remove the roll from the refrigerator and gently unwrap it. Use a spatula to cover the entire roll with the whipped cream. You can add additional decorations as desired, such as nuts or chocolate shavings.

Slice and serve your beautiful Honey Roll Cake at your New Year celebrations!