3 1/2 c. flour
2 tsp. baking soda
1 1/2 tsp. salt
1 tsp. nutmeg
1 tsp. cinnamon
1 c. nuts
3 c. sugar
1 c. salad oil
2 c. pumpkin
4 eggs
2/3 c. water

Preheat oven to 350 degrees. Sift together dry ingredients into bowl. Make a hole or well in center of dry ingredients. Mix oil, eggs and water into well and through ingredients. Add pumpkin and mix until smooth. Divide batter into thirds, put in greased and floured pans. Bake at 350 degrees for about 1 hour.

FROSTING:

1 (3 oz.) pkg. Philadelphia cream cheese
1/2 lb. powdered sugar (2 c. sifted)
1/2 c. butter

Blend sugar with cheese. Melt butter and blend with sugar and cheese.