1/2 c. butter
1 c. flour

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

1 1/2 c. powdered sugar
2 tbsp. butter
2 tsp. lemon juice
1/4 tsp. lemon flavoring
2 tbsp. orange juice

Combine ingredients for first layer and pat into 9 x 13 inch pan. Bake until light brwon at 350 degrees, about 10 minutes.

While this layer browns, combine all ingredients for second layer. Spoon over baked crust and return to oven. Bake 20 minutes more. Cool.

Combine ingredients for frosting. If a little more liquid is needed to make it spreading consistency use lemon or orange juice. Frost cooled bars. Sprinkle with nuts and coconut if desired. Cut into squares.