CAKE:

2 c. sugar
1/2 c. salad oil
4 eggs, well beaten
2 tsp. baking soda
2 c. flour
2 tsp. baking powder
2 tsp. cinnamon
2 tsp. nutmeg
1 tsp. salt
1 c. chopped pecans or walnuts (optional)
3 c. grated carrots

FROSTING:

1 box powdered sugar
8 oz. pkg. cream cheese
1/2 stick butter, at room temperature
1 tsp. lemon or almond extract

Cream together sugar, oil and eggs. Add dry ingredients and mix well. Prepare 3 or 4 greased and floured cake pans. Bake at 325 degrees for 30 minutes. Cool cake thoroughly. Spread any jelly or jam on layers before applying frosting between layers.