Preheat your oven to 350°F (175°C) and line your muffin tins with cupcake liners to prepare for baking.

In a medium bowl, whisk together all-purpose flour, baking soda, kosher salt, ground cinnamon, and nutmeg until well combined.

In a large mixing bowl, beat softened unsalted butter with granulated and light brown sugar until light and fluffy, about 3-5 minutes.

Add eggs one at a time, mixing well after each addition. Don't forget to add the pure vanilla extract.

Gradually incorporate the dry mixture into the wet ingredients, stirring until just combined. Pour in the whole milk and mix until smooth.

Gently fold in the grated carrots and chopped pecans.

Spoon the batter into the prepared cupcake liners, filling each about 3/4 full. Bake for 20 minutes, or until a toothpick comes out clean.

Allow the cupcakes to cool in the muffin tin for 5 minutes before transferring them to a wire rack to cool completely.

In a mixing bowl, beat the cream cheese and unsalted butter until smooth.

Gradually add powdered sugar, mixing in the ground cinnamon and kosher salt until fluffy.

Once the cupcakes are completely cool, pipe the cream cheese frosting on top and sprinkle with chopped pecans.