1. Preheat the oven to 350.
2. Mix together the flour, baking soda, cinnamon, baking powder, salt and nutmeg in a medium bowl.
3. In a separate bowl, use an electric mixer on medium speed and beat the eggs, sugar, brown sugar, and canola oil until light and thick.
4. Reduce speed to low and add the flour mixture, beating barely blended.
5. Stir in the vanilla, carrots, and walnuts until well blended.
6. Line 12 cup cupcake or muffin pan two-third-full with batter.
7. Bake until the cupcakes are puffed, approximately 20 minutes.
8. Cool completely.

For Cream Cheese Filling:

1. Beat butter and cream cheese at medium speed until creamy. About two minutes.
2. Reduce speed to low and add powdered sugar in two parts incorporating vanilla extract halfway through and mix until incorporated (scraping down walls with rubber spatula each time).
3. Add cinnamon and fold by hand into frosting.
4. Serve within 24 hours.

ASSEMBLY:

1. Frost each cupcake with pastry bag and cut half-inch off the tip.
2. Add edible gold glitter stars if desired.