1 1/2 c. sugar
2 c. flour
2 tsp. baking soda
2 tsp. cinnamon
1 tsp. nutmeg
1 1/2 c. oil
2 tsp. salt
4 c. grated carrots
1/2 c. chopped walnuts
4 eggs
2 tsp. baking powder

Mix eggs, sugar and oil. Blend in remaining ingredients. Blend well by hand or low speed of mixer. Pour into 9 x 13 inch pan. Bake at 300 degrees for 45 minutes.

FROSTING:

Beat together 8 ounces cream cheese, 1/2 cup butter and 1/2 to 1 pound powdered sugar.