Combine the oil and sugar. Add eggs, one at a time, beating after each. Sift together flour, baking powder, salt and cinnamon. Add to eggs. Fold in carrots and nuts. Grease and flour 3 (9 inch) cake pans. Pour in batter. Bake at 350ºF. for 40 minutes. 

Icing:

One 8 ounce cream cheese
1 stick of butter or margarine
1 cup of confectioners' sugar
1 teaspoon of vanilla

Blend all of the ingredients together and ice cake (the more icing the better!). 

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