01 - Preheat oven to 350°F and line two baking sheets with parchment paper.
02 - In a large bowl, beat softened butter, brown sugar, and granulated sugar until light and fluffy, approximately 2-3 minutes.
03 - Beat in eggs one at a time, ensuring each is fully incorporated before adding the next. Mix in vanilla extract.
04 - In a separate bowl, whisk together flour, baking powder, baking soda, salt, cinnamon, and nutmeg until well blended.
05 - Gradually add dry ingredients to wet mixture, mixing on low speed just until combined. Do not overmix.
06 - Gently fold in grated carrots and chopped nuts until evenly distributed throughout the dough.
07 - Scoop dough using a 3-tablespoon cookie scoop, placing mounds 2 inches apart on prepared baking sheets.
08 - Bake for 12-14 minutes until edges are lightly golden and centers are set. Cool on baking sheet for 5 minutes before transferring to wire rack.
09 - Beat softened cream cheese and butter until smooth and creamy. Gradually add powdered sugar, followed by vanilla and salt. Beat until fluffy and well combined.
10 - Once cookies are completely cool, generously spread cream cheese frosting over each cookie. Garnish with additional chopped nuts if desired.