Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a mixing bowl, cream the softened unsalted butter, brown sugar, and granulated sugar until smooth and fluffy, about 2-3 minutes.

Beat in the shredded carrots, egg yolk, vanilla extract, and heavy cream until fully incorporated.

Gradually add the all-purpose flour, baking powder, baking soda, spices, and salt. Mix gently until just combined.

Using a cookie scoop, drop equal portions of dough onto the baking sheet, flattening slightly.

Bake for approximately 12 minutes until the edges are lightly golden.

Allow cookies to cool on the baking sheet for about 20 minutes.

Beat together cream cheese and softened butter, slowly adding powdered sugar and vanilla extract until creamy.

Spread cream cheese frosting on each cooled cookie and sprinkle with chopped pecans if desired.