Preheat oven to 350

Put cupcake liners in muffin tin.

Combine flour, sugar, cinnamon and baking soda in a bowl and mix well.

In large bowl, beat eggs and slowly add oil while continuing to beat.

Add flour mixture to egg mixture and mix well.

Fold in carrots.

Fill cupcake liners about 2/3 full.

Bake 20 minutes or until toothpick inserted in center comes out clean. Cool cupcakes in pan 10 minutes then move to cooling rack to finish cooling.

Beat butter and cream cheese in large bowl until light and fluffy.

Add in powdered sugar and milk and beat on high until smooth.

Ice cupcakes with icing.