Make the cupcakes. Preheat the oven to 350 °F/ 180 °C.
In a medium bowl, whisk flour, baking soda, salt and cinnamon powder until well incorporated. Set aside.
In a separate bowl, beat oil, brown and white sugars and vanilla. Mix well. Whisk in eggs one at a time, until well combined.
Using a rubber spatula, slowly add the flour mixture in 3 parts to avoid lumps. Blend well in every addition until batter becomes smooth.
Stir in carrots, walnuts and raisins and mix thoroughly until combined.
Scoop the batter into pre-lined cupcake pans, about 3/4 of the way full because it will rise as it bakes.
Bake for 15- 20 minutes until lightly brown or when toothpick inserted into the center comes out clean.
Make the Cream cheese Icing. In a medium mixing bowl using an electric hand mixer, combine cream cheese and butter and beat together on medium-high speed until smooth and creamy.
Slowly add the powdered sugar and beat until smooth. Scrape sides and mix well to incorporate. While beating continuously, add the vanilla essence and the salt. Whip until all ingredients are all combined and have a smooth consistency.
Let the cupcakes completely cool before topping them. Use a piping bag and pipe cream cheese icing on top and sprinkle with additional chopped pecan nuts/ some raisins, if desired. Share and enjoy!