1 c. butter
2 c. flour
1/4 c. sugar
1 tsp. salt

Cream butter until soft in medium bowl; blend in 2 cups flour, sugar, and salt. Spread mixture in even layer in ungreased pan (15 x 10 x 1 inch).

Bake at 350°F for 10 minutes.

Topping:

2 eggs
1 1/2 c. brown sugar
2 tbsp. flour
3/4 tsp. baking powder
1 tsp. vanilla
1/2 c. coconut
1 c. coarsely chopped walnuts

While cookie layer bakes, beat eggs in medium size bowl with beater until light and fluffy. Stir in brown sugar, 2 tablespoons flour, baking powder, and vanilla. Beat with spoon until thick and smooth; fold in coconuts and walnuts. When cookie layer has baked for 10 minutes, remove from oven.

Carefully spread evenly over top. Return to oven and bake 20 minutes or until golden brown on top. Remove from pan. Cool on board; dust with powdered sugar. Cut into bars.