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1
In a mixer, beat butter and sugars on medium speed until light and fluffy (about 3 - 4 minutes in a stand mixer). Add eggs and vanilla and beat on medium until well combined.
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2
Sift together flour, baking soda, baking powder, salt, cinnamon, nutmeg and ginger; whisk to combine. Gradually add flour mixture to butter mixture; mix on low until just combined. Do not overmix!
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3
Mix in oats, carrots, raisins (if using) and walnuts. Chill dough for at least 1 hour.
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4
Preheat oven to 350 degrees.
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5
Shape tablespoons of dough into balls and place on prepared baking sheets, spacing 2 inches apart. I flattened mine a bit and sprinkled a bit of sugar on the tops before putting in the oven.
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6
Bake until browned and crisp around the edges, 12 to 15 minutes (mine took 11 minutes so check early) rotating halfway through. Transfer to a wire rack to cool completely.
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7
While the cookies are cooling, make the filling...
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8
Place cream cheese in a mixing bowl. Using a rubber spatula, beat cream cheese until smooth, Gradually add butter and continue beating until smooth and well blended. Sift in confectioners' sugar and cinnamon and continue beating until smooth. Add vanilla and stir to combine. (You can also do all this in a mixer)
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9
I put the frosting into a large piping bag to make it easier to ration out among the cookies. You could also put the frosting in a ziploc bag and cut a corner off or do it the old fashioned way with a knife or offset spatula.
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10
Lay out 1/2 of the cookies upside down and put some of the filling on the cookies.
