Preheat oven to 350 degrees Fahrenheit and put cupcake liners in muffin tin.

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

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

Slowly, add the flour mixture to the egg mixture and mix well.

Then fold in the shredded carrots.

Fill the cupcake liners about 2/3 full and bake for 20 minutes or until a toothpick inserted in the center comes out clean.

Cool cupcakes in the pan for 10 minutes then move to a cooling rack to finish cooling.

To make the icing, beat the butter and cream cheese in a large bowl until light and fluffy.

Slowly, add in the powdered sugar and milk and beat on high until smooth.

Ice the cupcakes with the icing.