2 c. sugar
1 c. oil
4 eggs
2 c. flour
2 tsp. baking soda
2 tsp. cinnamon
1 tsp. baking powder
1/2 tsp. salt
1 (16 oz.) can pumpkin

Combine sugar, oil and eggs in mixing bowl. Mix well. Combine dry ingredients and add to oil mixture, beating well. Stir in pumpkin. Pour into 2 greased and floured 9 inch cake pans. Bake at 350 degrees for 35 to 40 minutes. Cool. Frost with cream cheese frosting, sprinkle nuts over top.

FROSTING:

1/4 c. softened butter
1 (8 oz.) pkg. softened cream cheese
1 (1 lb.) pkg. powdered sugar
2 tsp. vanilla
Nuts