Preheat the oven to 350°F and line a baking sheet with parchment paper and set aside. In a large mixing bowl with a paddle attachment beat the butter and sugar until light and fluffy, about two minutes. Add in the eggs and vanilla and beat until combined.
In a separate bowl sift the flour, baking powder, baking soda, cinnamon and salt together. Mix the dry ingredients into the wet mixture until just combined. Scrape down the sides of the bowl and remove the bowl from the mixer.
Fold in the carrots, coconut, and raisins until fully incorporated. Using a large cookie scoop, scoop the dough onto the prepared baking sheet, leaving about 2 inches between each cookie. Bake for 15 to 18 minutes or until the the edges are light golden brown and the cookie springs back when touched. Allowed to cool.
for the frosting
To make the frosting, place the butter and cream cheese in a stand mixer with a paddle attachment. Whip the butter and cream cheese until light and fluffy, about 4 minutes. Add in the vanilla extract, salt, and powdered sugar and whip to combine, about 2 minutes more.
Transfer the frosting to a piping bag or plastic bag and snip off the end to make a large hole. Pipe a thick layer of frosting on one cookie and place one on top to sandwich together. Repeat with the remaining cookies.