1/2 c. sugar
1/2 c. packed brown sugar
1/2 c. butter, softened
2 eggs
2 1/2 c. flour
1 1/2 c. shredded carrots
1/2 c. chopped nuts
1 tsp. grated lemon peel
1 tbsp. lemon juice
2 tsp. baking powder
1 tsp. ground nutmeg
1/4 tsp. salt

Heat oven to 375 degrees. Mix sugars, butter and eggs. Stir in remaining ingredients. Drop dough by rounded teaspoonfuls about 2" apart onto ungreased cookie sheet. Bake until almost no indentation remains when touched, 8 to 10 minutes; cool. 5 dozen.

FROSTING:

3 c. powdered sugar
1/4 c. butter, soft
1 tsp. grated lemon peel
1 tbsp. lemon juice
1 tbsp. water

Mix all together.