Wash, peel (optional), and finely grate two large carrots. Pulse in a food processor or chop finely until you have about 1/2 cup (75 g) of finely ground carrot bits.

Squeeze out a little excess moisture if carrots are very wet.

Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper or silicone baking mats.

In a medium bowl, whisk together all-purpose flour, ground cinnamon, nutmeg, ginger, allspice, baking powder, baking soda, and sea salt until evenly combined.

In a large bowl, cream the softened unsalted butter and light brown sugar with an electric mixer until light and fluffy—about 2–3 minutes.

Scrape down the bowl to ensure even mixing.

Add the two room-temperature egg yolks one at a time, mixing until incorporated, then add vanilla bean paste or extract.

Gently fold the dry ingredients into the butter mixture until just combined to avoid overmixing.

Fold in the finely ground carrot bits until evenly distributed.

Scoop dough using a 1.5–2 tablespoon cookie scoop onto the prepared baking sheets, leaving about 2 inches between cookies.

Lightly flatten each mound before baking.

Bake for 10–12 minutes, until the edges are set and the tops spring back lightly.

Let cookies cool on the baking sheet for 5 minutes, then transfer to a cooling rack.

In a small bowl, beat the softened unsalted butter until smooth.

Add the cold cream cheese and beat until fluffy and fully combined.

Gradually add powdered sugar until you reach your preferred sweetness and thickness.

Use a piping bag or spatula to frost cooled cookies.

Top with chopped walnuts if desired.