01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, beat butter, brown sugar, and granulated sugar until light and fluffy, about 2-3 minutes.
03 - Beat in eggs one at a time, then add vanilla extract. Mix until fully combined.
04 - In a separate bowl, whisk together flour, baking powder, baking soda, salt, cinnamon, and nutmeg.
05 - Gradually add dry ingredients to wet mixture, mixing just until combined. Do not overmix.
06 - Fold in grated carrots and chopped nuts until evenly distributed throughout the dough.
07 - Scoop 3-tablespoon-sized mounds of dough onto prepared baking sheets, spacing at least 2 inches apart.
08 - Bake for 12-14 minutes until edges are golden brown and centers are set. Cool on sheet for 5 minutes before transferring to wire rack.
09 - Beat cream cheese and butter until smooth and creamy. Gradually add powdered sugar, vanilla, and salt, beating until fluffy.
10 - Once cookies are completely cool, generously frost each with cream cheese frosting. Garnish with chopped nuts if desired.