Preheat the oven to 350ºF, and line a baking sheet with parchment paper.

In a medium mixing bowl, whisk the flour, baking powder, baking soda, salt, and spices together until combined.

In a stand mixer fitted with the paddle attachment, beat the butter and brown sugar together until combined. Add the eggs, one at a time, mixing until combined. Stir in the sour cream and vanilla, scraping down the sides and bottom of the bowl if necessary.

Add the dry ingredients, mixing until almost combined. Add the grated carrots and continue mixing until completely incorporated.

Using a small cookie scoop (or two small spoons), drop batter* onto the prepared baking sheet, spacing them about 2 inches apart. Bake for 8-10 minutes, or until the cookies are slightly golden around the edges and spring back when you touch them.

Allow the cookies to cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.

In the bowl of a stand mixer fitted with the paddle attachment, beat the cream cheese, butter, salt, vanilla, and almond extract together until smooth and creamy.

With the mixer on low, add the powdered sugar a cup at a time, and beat until smooth between each addition.

Transfer cream cheese frosting to a pastry bag fitted with a large round tip, or a large ziplock bag with the corner cut off.

Match the cookies up into pairs based on size. Pipe** cream cheese frosting onto the bottom-side of one cookie, then place the other cookie on top, creating a little sandwich.