Preheat the oven to 180℃/356℉.
In a large bowl, whisk softened butter and sugar together until lighter in colour, about 2 minutes.
Add the eggs and continue whisking for 1 minute. Note: the mixture will look like it's separating but this is normal.
Add the grated carrots and 3/4 cup worth of roasted, roughly chopped walnuts. Note: remember to keep 1/4 cup worth of chopped walnut aside.
Add flour, baking soda, baking powder, ground five spice and ground cinnamon. Combine the wet and dry ingredinets using a wooden spoon or strong spatula. Note: the dough can easily be handles with your hands so feel free to lightly mix it with you hands if using handle utensils becomes a bit difficult
Press the dough into your baking tray using the palms of your hands or a soft spatula. Spread evenly. Bake for 35-40 minute or until it pulls away from the edges and it's golden brown in colour.
Allow to fully cool before sectioning as desired. Slice into 32 rusks. Slicing the width and length in half and section section have that in half, repeating until you're left with 32 sections in total. Note: see the recipe video for reference.
Line a tray with a wire rack. Gently lift each section with a knife or soffritto spatula and spread evenly onto the lined rack. Place in the oven at 90℃/194℉ with the oven doo ajar (I use a wooden spoon to keep it slightly open). Note: the rusks continue drying as they cooldown.
Once they've fully dried and cooled down, you can mix all the cream cheese frosting ingredients together until smooth. Dip the surface of the dried rusk in the frosting and place on the drying rack. Sprinkle some of the remaining chopped walnuts on top, ensuring there are enough nuts for all the dipped rusks. Set the rusks aside and allow the frosting to fully set. Note: The more frosting you added on top the longer it'll take to dry.