Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans to prevent sticking.

In a large bowl, whisk together the flour, sugar, baking powder, baking soda, salt, cinnamon, and nutmeg until well combined.

In a separate bowl, mix the vegetable oil and eggs thoroughly until well blended.

Gradually add the wet ingredients to the dry ingredients, stirring gently until just combined; be careful not to over-mix.

Gently fold in the grated carrots, crushed pineapple, and nuts if you choose to use them, creating a moist and flavorful batter.

Divide the batter evenly between the prepared pans, smoothing the tops with a spatula.

Place the pans in the preheated oven and bake for 25-30 minutes, or until a toothpick inserted in the center comes out clean, with a golden top.

Allow the cakes to cool in the pans for about 10 minutes. Then, transfer to wire racks to cool completely.

In a mixing bowl, beat the softened cream cheese and butter until smooth. Gradually add the powdered sugar and vanilla, mixing until creamy and fluffy.

Once the cakes are completely cool, spread a layer of frosting on top of one cake layer, place the second layer on top, and frost the top and sides of the cake.

Finish with decorations as desired—be it sprinkles, additional nuts, or fresh carrot shavings. Slice and enjoy!