1-First Step: Preheat your oven to 350 degrees. Lightly grease a baking sheet or line it with a nonstick baking mat.

2-Second Step: In a medium bowl, whisk together flour, baking soda, salt, and cinnamon.

3-Third Step: In a large bowl, combine room temperature butter, sugar, and brown sugar. Mix for 2 to 3 minutes until light and fluffy. This step helps the cookies stay tender.

4-Fourth Step: Add vanilla, then add eggs. Mix until smooth, and stir in the finely grated carrots.

5-Fifth Step: Stir the dry ingredients into the wet ingredients just until incorporated. Avoid over-mixing to keep the cookies soft instead of tough.

6-Sixth Step: Drop spoonfuls of batter (about 2 tablespoons each) onto the baking sheet, spacing them 2 to 3 inches apart.

7-Seventh Step: Bake for 10 to 12 minutes until the edges are browned and the tops look dry.

8-Eighth Step: Cool cookies on the baking sheet for 5 minutes, then transfer to a cooling rack to cool completely before frosting.

9-First Step: While the cookies cool, melt butter over medium-low heat in a small saucepan. Stir for 2 to 4 minutes until it changes from pale yellow to deep golden-brown, then remove from heat.

10-Second Step: In a large bowl, mix the cream cheese and the browned butter until combined.

11-Third Step: Gradually mix in powdered sugar, adding 1 cup at a time. Add vanilla and then milk 1 tablespoon at a time until fluffy and spreadable.

12-Final Step: Frost cookies only after they have completely cooled. Store cookies in an airtight container at room temperature for up to 5 days.