Preheat the oven to 350°F and spray two 9-inch round cake pans with nonstick cooking spray, then line them with parchment paper.

In a medium bowl, combine flour, baking soda, baking powder, cinnamon, cardamom, and allspice. Whisk to combine and set aside.

In a large bowl, combine oil, granulated sugar, brown sugar, maple syrup, coconut flakes, eggs, grated carrots, vanilla essence, and buttermilk. Whisk until well combined.

Fold the flour mixture into the wet ingredients until just combined. Fold in the pecans.

Divide the batter evenly between the two prepared pans and tap the pans on the counter to release air bubbles.

Bake for 35-40 minutes or until a toothpick inserted into the center comes out clean. Allow to cool in the pans for 15 minutes, then invert onto a wire rack to cool completely.

In a small saucepan, melt the butter over medium heat, stirring until it turns deep brown with a nutty aroma. Let cool to room temperature and firm up.

In a stand mixer or large bowl, beat the browned butter and cream cheese until light and fluffy. Gradually add powdered sugar and vanilla, mixing until smooth.

On a serving plate, spread a few tablespoons of frosting to secure the first cake layer. Place one cooled cake on top, spread about ½ heaping cup of frosting on top, then add the second cake layer.

Frost the top and sides of the cake, optionally doing a crumb coat. Chill in the refrigerator for at least 30 minutes before finishing frosting.

Garnish the cake with chopped pecans if desired.