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

Cream butter, add sugar gradually, add flour, pat into greased 9 x 12 inch pan. Bake 10 minutes at 350 degrees.

TOP LAYER:

2 eggs
1 tsp. baking powder
1 c. brown sugar
1/2 tsp. vanilla
2 tbsp. flour
1 c. coconut
1 c. nuts (chopped walnuts or pecans)

Beat eggs until light. Stir in sugar and vanilla. Add remaining dry ingredients. Beat until smooth. Add coconut and nuts. Spread evenly over bottom layer. Bake 25 minutes at 350 degrees. Cool and cut.