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

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

3-Third Step: In a large bowl, combine butter and both sugars. Mix for 2-3 minutes until light and fluffy.

4-Fourth Step: Add vanilla and eggs to the butter mixture. Then stir in grated carrots.

5-Fifth Step: Add dry ingredients to wet ingredients, mixing until just incorporated. Avoid over-mixing so the cookies stay tender.

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

7-Final Step: Bake for 10-12 minutes until edges brown and tops look dry. Cool on the baking sheet for 5 minutes, then transfer to a cooling rack to cool completely.

8-First Step: Melt butter over medium-low heat in a small saucepan. Stir for 2-4 minutes until the butter color changes to deep golden brown. Remove from heat.

9-Second Step: In a large bowl, combine browned butter and cream cheese. Mix well until smooth.

10-Third Step: Gradually mix in powdered sugar, one cup at a time, until fully incorporated.

11-Fourth Step: Mix in vanilla and milk one tablespoon at a time until frosting reaches a fluffy and easily spreadable consistency.

12-Final Step: Frost cookies only after they have completely cooled. This prevents melting and keeps the frosting neat.