Preheat oven to 350 degrees F (180

degrees C) and place rack in center of oven. Butter or spray two - 9 x 2

inch (23 x 5 cm) cake pans and line the bottoms of the pans with a circle

of parchment

paper. 

Toast
the pecans

or walnuts for about 8 minutes or until lightly browned and fragrant. Let cool and

then chop coarsely.

Peel and finely grate the carrots. Set aside.

In a separate bowl whisk together the

flour, baking soda, baking powder, salt, and ground cinnamon. Set aside.

In bowl of electric mixer

(or with a hand mixer), beat the eggs until frothy (about 1 minute). Gradually

add the sugar and beat until the batter is thick and light colored (about 3 - 4

minutes). Add the oil in a steady stream and then beat in the vanilla extract. Add the flour mixture and beat

just until

incorporated. With a large rubber spatula

fold in the grated carrots and chopped

nuts. Evenly divide the batter between the two prepared pans and bake 25

to 30 minutes or until a toothpick inserted in the center comes out clean.  

Remove from oven and let cool on a wire rack. After about 5 -10

minutes invert the cakes onto the wire rack, remove the pans and parchment

paper, and then cool completely before frosting. 

To assemble: place one cake

layer, top side down, onto your serving plate. Spread

with about one third of the frosting. Gently place the other cake, top of

cake facing down, onto

the frosting, and spread the rest of the frosting over the top and sides of the

cake. If desired, press toasted and finely chopped nuts on the sides of the cake

and decorate the top of the cake with marzipan

carrots (see below). Cover and refrigerate any leftovers.