Preheat oven to 360°F (182°C).

Sift together flour, soda, baking powder, salt, and cinnamon in a large bowl.

In a separate bowl, blend vegetable oil and eggs with the sugar.

Gradually add the wet ingredients to the dry ingredients, mixing until just combined.

Fold in the grated carrots and chopped pecans.

Pour batter evenly into two greased and floured cake pans.

Bake for 25 to 30 minutes, or until a wooden skewer inserted into the center comes out clean.

Let the cakes cool in the pans for a few minutes before inverting them onto a wire rack to cool completely.

Prepare a simple confectioners sugar icing by mixing confectioners' sugar with a small amount of liquid (water or milk) until a smooth, pourable consistency is reached.

Ice the cooled cakes with the confectioners sugar icing.