01 - Preheat oven to 350°F. Grease and flour a 9x13-inch baking pan.
02 - In a bowl, whisk together all-purpose flour, baking powder, baking soda, salt, cinnamon, and nutmeg.
03 - In a large bowl, beat vegetable oil, granulated sugar, and brown sugar until well blended. Add eggs one at a time, mixing thoroughly after each. Incorporate plain yogurt or sour cream, and vanilla extract.
04 - Stir in grated zucchini. Fold in the dry mixture until just combined. If desired, gently add chopped walnuts or pecans.
05 - Transfer batter to prepared pan, spreading evenly. Bake for 35 to 40 minutes or until a toothpick inserted in center comes out clean.
06 - Allow cake to cool completely in the pan on a wire rack.
07 - Melt unsalted butter in a small saucepan over medium heat. Add brown sugar and milk, stirring constantly until sugar is dissolved and mixture reaches a gentle boil. Boil for 1 minute, then remove from heat and let cool 5 minutes.
08 - Whisk in sifted powdered sugar and vanilla until smooth and spreadable.
09 - Spread icing evenly over the cooled cake. Let set before slicing into portions.