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