Preheat your oven to 350°F (175°C) and grease your cake pans.

In a large bowl, mix together the flour, sugar, baking powder, baking soda, and salt until well combined.

In another bowl, whisk together the eggs, vegetable oil, vanilla extract, and grated carrots.

Gently fold the wet mixture into the dry mixture until just combined.

Divide the batter evenly between the prepared cake pans and smooth the tops.

Bake in the preheated oven for 30 to 35 minutes, or until a toothpick inserted in the center comes out clean.

Let the cakes cool in the pans for 10 minutes, then transfer to wire racks to cool completely.

In a mixing bowl, cream together the softened cream cheese and unsalted butter until light and fluffy.

Gradually add powdered sugar, mixing until smooth and spreadable.

Once the cakes are completely cooled, layer them with frosting between the layers, and cover the top and sides with frosting.

Sprinkle the top with ground nuts or shredded coconut if desired.