01 - Preheat oven to 350°F. Grease and flour a 9x13-inch baking pan.
02 - In a bowl, whisk together flour, baking powder, baking soda, salt, cinnamon, and nutmeg.
03 - In a large bowl, beat oil, granulated sugar, and brown sugar until fully blended. Add eggs one at a time, beating well after each addition. Mix in yogurt or sour cream and vanilla extract.
04 - Stir in grated zucchini. Gently fold dry ingredients into wet mixture until just combined. If using nuts, fold them in lightly.
05 - Spread batter evenly in prepared pan. Bake for 35 to 40 minutes, or until a toothpick inserted in the center emerges clean.
06 - Allow cake to cool completely in the pan set on a wire rack.
07 - In a small saucepan, melt butter over medium heat. Add brown sugar and milk, stirring constantly until sugar is dissolved and mixture reaches a gentle boil. Boil for 1 minute, then remove from heat and cool for 5 minutes.
08 - Whisk in powdered sugar and vanilla extract until icing is smooth and spreadable.
09 - Spread icing evenly over cooled cake. Allow to set before slicing and serving.