Combine:
2 cups sugar
1 cup oil
4 eggs
3 cups grated carrots
1 cup chopped walnuts and/or 1 cup raisins
In another bowl, combine:
2 cups flour
2 tsp. baking powder
2 tsp. baking soda
1 tsp. cinnamon
1 tsp salt
Add wet ingredients to dry ingredients, stirring well. Pour into greased 9 X 13 pan.
Bake at 350° for 45-50 minutes
Frosting:
½ cup butter
8 oz. cream cheese
1 box XXX sugar
1 tsp. vanilla