Preheat the oven to 350°F (175°C).

In a bowl, mix together the flour, baking soda, baking powder, ground cinnamon, nutmeg, and salt.

In another bowl, cream together the softened butter, brown sugar, and granulated sugar until smooth.

Beat in the eggs and vanilla extract until well combined.

Gradually mix in the dry ingredients until just combined.

Fold in the grated carrots, crushed pineapple, and chopped walnuts (if using).

In a separate bowl, beat the cream cheese and softened butter until smooth.

Gradually add in the powdered sugar and vanilla extract until combined.

To assemble, scoop cookie dough onto a baking sheet, dollop with the cream cheese mixture, then top with more cookie dough.

Bake in the preheated oven until golden brown, about 12 minutes.