Preheat the oven to 350°F. Line 2 baking sheets with parchment paper.
Cookie Dough: In a medium bowl, use a whisk to sift together all purpose flour, oats, vanilla pudding mix, cinnamon, ginger, allspice, baking soda and salt.
In a large bowl use an electric mixer to cream together the softened butter, brown sugar, granulated sugar and vanilla. Whip for 2-3 minutes until creamy.
Add the eggs one at a time beating well after each addition.
Lower the speed of the mixer and add the sifted flour mixture beating until fully moistened, the dough will be thick.
Mix in the shredded carrots, toffee bits and pecans (or walnuts) by hand.
Use a 1 1/2 Tablespoon ice cream scoop or cookie scoop to divide the dough. Place at least 2 inches apart on the pan to allow for spreading.
Bake for 18 minutes until golden. Cool on the pan for 5 minutes then move to a cooling rack to cool completely before frosting.
Cream Cheese Frosting: Use an electric mixer to cream together cream cheese, butter, powdered sugar and vanilla. Whip for 2-3 minutes until light and fluffy.
Frost the cookies and garnish each with 1 pecan half, if desired.