2 c. sugar
2 c. plain flour, sifted
1 1/4 c. cooking oil
4 eggs
1 tsp. baking soda
2 tsp. baking powder
1 tsp. salt
2 tsp. cinnamon
1 c. chopped pecans
2 c. grated carrots
1 tsp. vanilla

Sift together sugar, flour, baking soda, salt, baking powder and cinnamon. Add cooking oil, eggs and vanilla. Beat well. Add carrots and pecans. Bake in 3 layers in cake pans which have been greased and floured. Bake at 350 degrees for 30 to 35 minutes.

FROSTING:

1 (8 oz.) pkg. cream cheese
1 box powdered sugar
2 tsp. vanilla
1/2 stick butter
1 c. chopped nuts

Cream together cream cheese and butter. Add sugar and vanilla, the nuts. Spread on cool cake. Add a little milk if needed.