01 - Place butter in a medium saucepan over medium heat. Cook, stirring continuously, until butter foams, turns golden brown, and develops a nutty aroma, approximately 4–6 minutes. Immediately transfer to a large mixing bowl and allow to cool for 10 minutes.
02 - Add brown sugar and granulated sugar to the cooled brown butter. Whisk until thoroughly combined. Incorporate eggs one at a time, followed by vanilla extract, mixing until smooth and creamy.
03 - In a separate bowl, whisk together flour, baking soda, baking powder, salt, cinnamon, nutmeg, and ginger until evenly distributed.
04 - Gradually add dry ingredients to the wet mixture, stirring until just combined. Avoid overmixing to maintain tender texture.
05 - Fold in oats, grated carrots, walnuts or pecans, and raisins if using, until evenly distributed throughout the dough.
06 - Cover bowl and refrigerate dough for 30 minutes to enhance chewiness and prevent excessive spreading during baking.
07 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
08 - Scoop dough into 2-tablespoon balls, arranging them 2 inches apart on prepared baking sheets.
09 - Bake for 11–13 minutes, until edges are set but centers appear slightly underbaked. Allow cookies to rest on baking sheet for 5 minutes before transferring to wire rack to cool completely.
10 - Beat softened cream cheese and butter until smooth. Gradually incorporate powdered sugar and vanilla extract, continuing to beat until fluffy and well-combined. Drizzle over cooled cookies.