Step 1: Prepare the Oven and Baking Sheets

Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper or silicone baking mats to prevent the cookies from sticking.

Step 2: Mix the Dry Ingredients

In a medium bowl, whisk together the flour, baking soda, cinnamon, nutmeg, and salt. Set this bowl aside for later.

Step 3: Cream the Butter and Sugar

In a large bowl, use an electric mixer to cream together the softened butter and brown sugar until light and fluffy. This should take about 3-4 minutes.

Step 4: Add the Egg and Vanilla

Add the egg and vanilla extract to the butter and sugar mixture. Beat until well combined.

Step 5: Incorporate the Dry Ingredients

Gradually add the dry ingredient mixture into the wet ingredients, mixing until just combined.

Step 6: Fold in the Carrots, Oats, Nuts, and Raisins

Fold in the grated carrots, rolled oats, chopped walnuts, and raisins (if using). This will give the cookies their signature texture and flavor.

Step 7: Scoop and Bake

Using a cookie scoop or a tablespoon, drop heaping spoonfuls of dough onto the prepared baking sheets, spacing them about 2 inches apart. Bake for 10-12 minutes, or until the edges of the cookies are golden brown.

Step 8: Cool the Cookies

Allow the cookies to cool on the baking sheets for 5 minutes, then transfer them to a wire rack to cool completely.

Step 9: Prepare the Cream Cheese Frosting

While the cookies are cooling, prepare the cream cheese frosting. In a medium bowl, beat the softened cream cheese and butter until smooth and creamy. Gradually add the powdered sugar, vanilla extract, and a pinch of salt. Continue to beat until the frosting is fluffy and spreadable.