Preheat oven to 350 degrees
Combine the first six dry ingredients together in your mixer.
Add oil and continuing to beat until dry ingredients are moistened.
Add pumpkin and mix again until well blended.
Add slightly beaten eggs and blend 1 minute longer. Do not over mix.
Pour batter into 3 lightly greased paper-lined 9-inch round cake pans. It is best to line your pans for this recipe.
Bake for approx 30-35 minutes or until done. Cool on racks.
Mix all of the frosting ingredients together until smooth and there are no lumps.
Place first layer of cake with the bottom side up and frost. Place the second layer of cake bottom side down, so that both bottoms are now touching and frost that layer. Place the third layer of cake with bottom side down and frost that layer.
Top with whole pecans.
Cake may be refrigerated to keep the frosting firm