1/2 c. butter
1/2 c. brown sugar
1 c. flour
1 tsp. baking powder

Cream butter and sugar until light and fluffy. Add flour and baking powder; mix well. Pat into greased 13 x 9 pan. Bake for 12 minutes at 375 degrees.

TOPPING;
2 eggs, beaten
1/2 tsp. salt
1 tsp. vanilla
1 c. flaked coconut
1 c. chopped nuts
3-4 tbsp. flour
1 c. brown sugar

Blend all ingredients well; spread evenly over baked mixture. Bake for 20 minutes at 375 degrees. Cut into squares. Cool in pan.