1/2 c. soft butter
1 c. flour
1/2 c. packed brown sugar

In small bowl, cream butter and sugar until smooth. Pat in bottom of 13 x 9 x 2 inches ungreased pan. Bake 10 minutes or until golden. Cool.

COOKIE LAYER:

2 eggs
3 tbsp. flour
1 tsp. baking powder
1 c. packed brown sugar
1 c. coconut
1 c. nuts

Beat eggs until light. Add sugar. Add rest of ingredients. Stir until mixed. Add coconut and nuts. Bake 25 minutes at 350 degrees. Drizzle icing.