Mix sugar and oil. Add eggs one at a time and beat in carrots. Sift dry ingredients and stir into mixture together with nuts. Pour into 3 layer pans. Bake at 350F (180'C) for 25 to 30 minutes. Cool. Stack layers, spreading icing between layers and on top.

Icing: Beat first 4 ingredients until smooth and creamy. Fold in nuts. (Note: For the icing sugar, 1 or 2 cartons of prepared whip topping, mixed with the grated rind of 1 or 2 oranges, may be substituted.)