Combine:

1 c. butter
2 c. flour
1 c. light brown sugar

Pat into a well greased 10 x 15 inch pan. Bake at 300 degrees for 10 to 15 minutes (until lightly browned). Cool 10 to 15 minutes.

TOPPING:

4 beaten eggs
2 tsp. vanilla
1/2 tsp. salt
1 c. chopped pecans
2 c. light brown sugar
3 tbsp. flour
1 tsp. baking powder
1 c. coconut

Pour over baked cooled crust. Bake in a 350 degree oven 25 minutes. Cut into squares while warm.