- Preheat oven to 350°. Line a cookie sheet with parchment paper and set aside. 
- In a large mixing bowl, add the flour, brown sugar, cinnamon, nutmeg, baking soda and salt.  Whisk to combine. Set aside. 
- In a small mixing bowl, add the melted butter, oil, vanilla extract, grated orange peel and egg.  Whisk to combine. 
- Add the wet ingredients and the grated carrots to the flour mixture. Mix well to incorporate. 
- Roll into 1 inch balls and place on the lined cookie sheet, 2 inches apart.   Bake for 8-10 minutes or until done. 
- Cool on the cookie sheet for 2 minutes before transferring to a wire rack to completely cool. 
- In a medium mixing bowl, add the softened cream cheese, softened butter, vanilla extract and pinch of salt. Beat with an electric mixer on medium speed until light and fluffy. 
- Add the powdered sugar and beat for an additional minute on medium speed. 
- Cover the icing and chill for 20 minutes. 
- Line a baking sheet with parchment paper. Lay the cooled cookies on the baking sheet with the flat sides facing up. 
- Place 1-2 Tablespoons of the icing on the flat side of 10 of the cookies. Place the remaining cookies on top, like a sandwich. 
- Serve immediately or keep covered and refrigerated until ready to serve.