Preheat oven to 375°.
Put carrots, water and beef bouillon in a 4 quart saucepan.
Heat to boiling and then reduce the heat to simmer. Leave the lid on.
Cook for 10 minutes and check for doneness.
Drain beef broth and pour carrots in a 13 x 9 pan.
Mix mayonnaise, horseradish, onion flakes, salt and pepper. (flavor layer).
Place flavor layer in small dollops all over the top of the carrots. Spread evenly.
Melt butter and mix in bread crumbs.
Sprinkle this layer over the flavor layer until it is gone.
Bake for 20 minutes or until top is golden brown.