Preheat the oven to 350 degrees F and line two muffin pans with cupcake liners.

Make the pecan filling. In a large heavy saucepan, combine 1 cup sugar, 2 tablespoons flour, and 1/4 teaspoon salt. Stir in the heavy cream and 1/2 cup butter. Cook and stir over medium heat until the butter is melted and the mixture comes to a boil. Reduce heat and simmer uncovered for 30 minutes, stirring occasionally. Stir in 1 cup chopped pecans and 1 teaspoon vanilla extract. Let cool completely.

Make the cupcake batter. In a large bowl, beat together the canola oil and 2 cups sugar until well blended.

In a separate bowl, whisk together the flour, cinnamon, baking powder, baking soda, and salt.

Add the dry ingredients to the oil mixture alternately with the eggs, beating well after each addition.

Fold in the shredded carrots, raisins, and chopped pecans until evenly combined.

Fill the cupcake liners about 2/3 full with batter.

Bake for 18 to 22 minutes, or until a toothpick inserted into the center comes out clean.

Let the cupcakes cool in the pan for 5 minutes, then transfer them to a wire rack to cool completely.

Make the frosting. In a large bowl, beat the softened butter, cream cheese, and vanilla until fluffy. Gradually beat in the confectioners’ sugar until smooth and creamy.

Fill the cupcakes. Once the cupcakes are cool, use a small knife or cupcake corer to remove a small center from each cupcake. Spoon in some of the cooled pecan filling.

Frost the cupcakes with the cream cheese frosting and top with chopped pecans if desired.