• Preheat oven to 350℉
• Grease and flour the Cake pan (or pans if using round) and set aside
• In a large bowl, whisk together 2 cups all-purpose flour, 2 tsp baking powder, 2 tsp cinnamon, 1 tsp baking soda, ¾ tsp salt and ½ tsp nutmeg.
• In a separate bowl, beat together ¾ cup granulated sugar, ¾ cup packed brown sugar, 3 lg eggs, ¾ cup vegetables oil and 1 tsp vanilla until smooth.
• Pour over flour mixture and stir just until moistened.
• Stir in 2 cups grated carrots, 1 cup drained canned crushed pineapple, and ½ cup chopped pecans (if using).
• Spread into the prepared pan(s).
• Bake in the center of a 350℉ oven for 40 minutes or until a cake tester inserted in the center comes out clean. Let cool in pan on a rack for 15-20 minutes. (you can refrigerate the cake for up to 1 day before icing if desired)

For the Icing:

• In a bowl, beat 2(8oz) pkgs cream cheese, softened and ½ cup butter, softened, until smooth.
• Beat in 1 tsp Vanilla.
• Beat in 1 cup icing sugar, one-third at a time, until smooth.
• Spread over cooled cake, starting at the top.
• Decorate as you like.