In the bowl of an electric mixer, preferably fitted with the paddle attachment, beat together the butter, brown sugar, and sugar on medium speed until fully incorporated and fluffy, about 3 minutes. Add the eggs, one at a time, beating well after each addition. Scrape down the sides of the bowl, add the vanilla, orange juice and zest, and mix well.
In a separate large mixing bowl combine the flour, oats, baking powder, baking soda, cinnamon, and salt. Whisk well.
With the mixer on low, add half the flour mixture to the butter and sugar mixture. Add the carrots and raisins to the rest of the flour and toss to coat. Add to the batter and combine with a large spatula. Chill the dough for 1 hour in the refrigerator.
Preheat oven to 350 degrees. Line baking sheets with parchment paper or silicon baking mats.
Shape 1 tablespoon of dough per cookie into a ball and place on the prepared baking sheets about 2 inches apart. Gently flatten each ball of dough. Bake cookies for 12-15 minutes or until crisp and browned, rotating the pans halfway through the baking time. Let cool on the baking sheets for 5 minutes then remove to a wire rack to finish cooling.
While the cookies are baking, make the filling.
In the bowl of an electric mixer, preferably fitted with the paddle attachment, beat the cream cheese, butter, salt, and vanilla together on medium speed. Turn off mixer, sift in the powdered sugar the mix on low speed until smooth. Place in the refrigerator to firm while the cookies cool.
Assemble the cookies by spreading about 2 teaspoons of filling on the flat side of half the cookies. Top with the remaining cookies, placing the flat side down on the filling, and gently press the cookies together so that the filling spreads to the edges.