• Preheat the oven to 350 degrees Fahrenheit. Line two large baking sheets with parchment paper or silicone baking mats and set aside.
• Whisk together the flour, baking powder, baking soda, salt, nutmeg, and ground cinnamon in a medium-sized bowl. Set aside.
• Use an electric or stand mixer to cream together the butter, brown sugar, granulated sugar, and vanilla extract in a large bowl until combined. Add eggs one at a time, mixing between each egg.
• Stir in the crushed pineapple, carrots, and raisins. Stir in dry ingredients. Mix in the walnuts if desired.
• Use a medium cookie scoop to scoop the dough into balls about 2-3 tablespoons each onto the prepared baking sheets, leaving 2 inches between them. Bake for 15-20 minutes or until bottoms are beginning to brown. Allow cookies to cool completely before frosting.

Cream Cheese Frosting

• Beat the softened butter and cream cheese on medium speed with a hand mixer or stand mixer for 1-2 minutes, until smooth and creamy.
• Add the vanilla extract, powdered sugar, and salt and mix on low until incorporated. Increase the speed to high and beat for a couple of minutes until smooth. You may separate a small amount of frosting to tint green and orange to pipe carrots or just leave it all white. Use a spoon or a knife to spread frosting over each cooled cookie.