To create this delightful Pineapple Carrot Cream Cake, follow these straightforward steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.
2. Mix Dry Ingredients: In a large bowl, whisk together the flour, sugar, baking powder, baking soda, salt, and spices (cinnamon and nutmeg).
3. Combine Wet Ingredients: In another bowl, mix the oil and eggs until well combined. Gradually add this mixture to the dry ingredients, stirring until fully integrated.
4. Add Carrots and Pineapple: Fold in the grated carrots, crushed pineapple, and nuts (if using) until evenly distributed.
5. Pour Batter: Divide the batter evenly between the two prepared cake pans.
6. Bake: Place the pans in the preheated oven and bake for 30-35 minutes. The cake is done when a toothpick inserted in the center comes out clean.
7. Cool the Cakes: Remove from the oven and allow the cakes to cool in their pans for about 15 minutes. After that, transfer them to wire racks to cool completely.
8. Prepare Frosting: In a separate bowl, beat the softened cream cheese and butter together until creamy. Gradually add the powdered sugar, mixing until smooth. Stir in vanilla and salt to taste.
9. Frost the Cake: Once the cakes are fully cooled, place one layer on a serving platter. Spread a generous amount of frosting over the top, then place the second layer on top. Frost the top and sides of the entire cake.
10. Decorate: Optionally, garnish with more walnuts or grated carrots on top for an appealing finish.

These simple yet effective steps will guide you to create an ultimate Pineapple Carrot Cream Cake that will impress anyone who gets to enjoy a slice.