Preheat oven to 400 degrees.
In a large bowl, mix dry ingredients together.
In a large mixer, mix wet ingredients on low.
Slowly add dry ingredients to wet while the mixer is on low.
Grate carrots and mix with raisins and 1 Tbsp flour.
Stir carrot mixture into batter.
Fill 24 muffin tins 3/4 way full.
Bake at 400 for 10 minutes, reduce to 350 and bake another 10-15 minutes.
Mix frosting ingredients with a hand mixer.
Top each cupcake with frosting once completely cooled.
Add toppings and serve.