3/4 c. butter
2 c. sugar
4 eggs
1 (1 lb.) can pumpkin pie filling
2 c. flour
2 tsp. baking powder
1/2 tsp. baking soda
1/2 tsp. cinnamon
1/2 tsp. salt
1 tsp. nutmeg
1 c. chopped walnuts

Cream butter and sugar. Add eggs and pumpkin; mix well. Add rest of ingredients. Stir in nuts; spread into greased and floured sheet cake pan. Bake at 375 degrees for 20-30 minutes until done.

FROSTING:

1 (4 oz.) pkg. cream cheese
1/3 c. butter
1 tsp. vanilla
3 c. powdered sugar

Beat until smooth. Sprinkle top of cake with chopped walnuts.