Preheat oven to 350 °F.
Grease and flour 3 (9-inch) round pans; Line bottom of the pans with parchment paper.
In a large bowl, combine flour, sugar, baking soda, cinnamon and salt.
Add eggs and vegetable oil. Using a hand mixer, blend until combined.
Add carrots and 1 ½ cups pecans, if using.
Pour into pans.
Bake for approximately 40 minutes.
Remove from oven and cool for 5 minutes.
Remove from pans, place on waxed paper and allow to cool completely before frosting.
For the frosting: Add cream cheese, butter, vanilla and powdered sugar into a medium bowl and beat until fluffy using a hand mixer.
Stir in ½ cup nuts.
Spread frosting on top of each cake layer.
Stack the cakes on a serving plate and serve.
