• Preheat oven to 350F. Grease two 8-inch round baking pans and line them with parchment paper. If making cupcakes, line two standard 12-cup muffin tins. Set aside.
• To a large mixing bowl, add the flour, baking soda, baking powder, salt, cinnamon and granulated sugar. Whisk together until well combined. Add the brown sugar and whisk again until there are no more lumps.
• Create a well in the center of the dry ingredients and add the oil, vinegar, eggs, milk and vanilla and mix until well combined. If adding nuts, add them now and mix until evenly distributed.
• Add the grated carrots, using a spatula, carefully stir until the carrots are well incorporated.

For the Cake

• Divide the batter evenly into two 8-inch round baking pans. Spread into an even layer in each pan.
• Place cakes into the center of a preheated oven and bake until the cake is uniformly golden brown on top. Because the cake is so moist, the 'toothpick' test doesn't always work. The cakes will begin to pull away from the sides of the pans when they are done. To ensure even baking you can rotate the pans once during baking. (35-40 min)
• Remove from the oven and allow the cakes to cool completely before icing.

For Cupcakes

• Fill the muffin tins 3/4 of the way full. I find using a 1/4 cup measuring cup makes this step the easiest.
• Place muffin-tin in the center of a preheated oven and bake for approximately 20 min or until a toothpick inserted in the center of the cupcakes comes out with no more than a few moist crumbs.
• Remove from the oven and allow to cool completely before icing.

For the Icing

• In the bowl of an electric mixer, mix together the cream cheese, butter, powdered sugar, and salt until smooth.
• Add the half and half or milk and check the consistency. It should be somewhat thick but thin enough to spread in a thin layer.
• Once the cake/cupcakes are cool, frost and enjoy!