✓ Preheat the oven to 350°F (175°C). Grease two 9-inch cake pans.

✓ In a large bowl, mix flour, baking soda, baking powder, cinnamon, nutmeg, and salt. Set aside.

✓ Grate carrots using a box grater or food processor; set aside.

✓ In another bowl, whisk together brown sugar, vegetable oil, eggs, and vanilla extract until well combined.

✓ Add the dry ingredients to the wet mixture and stir until just combined.

✓ Fold in grated carrots gently. Pour batter into prepared pans, dividing evenly.

✓ Bake for 35 minutes or until a toothpick inserted into the center comes out clean.

✓ Let cool in the pans for 10 minutes, then remove from pans and place on wire racks to cool completely.

✓ For frosting: In a large bowl, beat cream cheese and softened butter until smooth. Gradually add powdered sugar and mix well.

✓ Spread frosting evenly over cooled cake layers and chill before serving.