Sieve the maida, salt, baking soda and ground cinnamon together and keep aside. Add the chopped walnuts to the above mixture.
In another bowl, whisk the eggs lightly and then add the sugar. Whisk the mixture to make it fluffy, add the oil gradually.
Now mix the grated apples and carrots into the egg mix.Fold in the maida and walnut mix into the above. Pour the batter into muffin tray lined with muffin cups and bake them at 180℃, in a preheated oven for 20-23 minutes. Let it cool.
The butter should be soft for the frosting, whisk it to make it little fluffy.
Now add the icing sugar into it and whisk it. Now add the ground cinnamon, vanilla extract and cream into it.
Whisk it and pour it into piping bag and pipe the cupcakes.