Mix sugars and shortening with an electric mixer just until combined and still grainy. (Important not to over mix!) Add eggs and vanilla and mix until combined. In a separate bowl mix flour, baking powder, baking soda, salt and cinnamon. Add to the sugar mixture a little bit at a time, mixing well after each addition. Add carrots and raisins, stir until combined. (The dough should be really thick and not crumbly.) Cover and place in fridge until chilled, about an hour. (Very important!) Keep the dough in the fridge in between batches! Preheat oven to 350 degrees. Measure out a heaping tablespoon of dough and place about an inch apart on an un-greased cookie sheet. Bake for 12 minutes. Allow to sit on the cookie sheet for about 5 minutes before removing them to cool on a cooling rack. To make filling: Use an electric or standing mixer to cream butter, cream cheese, vanilla and nutmeg until smooth. Add sugar, one cup at a time, beating well after each addition. Once all 3 cups have been added, mix on high for 2-3 minutes or until light and fluffy. When cookies are completely cool, spread a generous amount of filling between two cookies. You will have more than enough filling so donât be stingy with it!