1 1/4 c. sugar
2 sticks butter
3 eggs
3 tbsp. cocoa
1 c. flour
1/2 tsp. salt
1 c. nuts

Combine sugar and butter until creamy. Add eggs and mix until creamy. Stir in flour, salt, cocoa and nuts until well mixed. Pour into greased cookie sheet with sides. Bake at 350 degrees for 20 minutes.

Mix 1 1/2 cups coconut and 1 can Eagle Brand milk. Spread on brownie while hot and bake 15 minutes. Cool.

ICING:

1 stick butter
1 tsp. cocoa
1 tsp. vanilla
2 c. powdered sugar

Add a little milk to spread. Spread on top of brownies.