Let’s walk through the process:

Make the Cupcakes:

1. Preheat and Prep: Preheat oven to 350°F (175°C) and line two muffin tins with liners.

2. Combine Dry Ingredients: In a large bowl, whisk together the flour, salt, baking soda, cinnamon, and nutmeg.

3. Cream Butter and Sugars: In another large bowl using a hand mixer (or in the bowl of a stand mixer fitted with the paddle attachment), beat together the softened butter and both sugars until light and fluffy.

4. Add Eggs and Vanilla: Add the eggs, one at a time, beating well after each addition, then add the vanilla extract.

5. Combine Wet and Dry: Add the dry ingredients to the wet ingredients and mix until just combined.

6. Add Milk: Add the milk and mix until combined.

7. Fold in Carrots and Pecans: Fold in the grated carrots and toasted pecans.

8. Fill Liners: Fill the cupcake liners ¾ full with batter.

9. Bake: Bake until a toothpick inserted in the middle comes out clean, about 20 minutes.

10. Cool: Let the cupcakes cool completely in the muffin tins.

Make the Frosting:

1. Beat Cream Cheese and Butter: While the cupcakes are cooling, make the frosting. In a large bowl, beat the softened cream cheese and butter together until no lumps remain.

2. Add Powdered Sugar: Gradually add the powdered sugar and beat until smooth.

3. Add Vanilla, Cinnamon, and Salt: Add the vanilla extract, cinnamon, and salt and beat until combined.

Assemble the Cupcakes:

1. Frost: Transfer the frosting to a piping bag fitted with a large round tip (or simply use a spatula or knife) and frost the cooled cupcakes.

2. Top with Pecans: Top with extra toasted pecans, if desired.