COOKIE CRUST:

1/2 c. butter
1/4 c. sugar
1 c. sifted flour

NUT FILLING:

2 eggs
1 1/2 c. brown sugar, firmly packed
1 c. macadamia nuts OR walnuts, chopped
1/2 c. flaked coconut
2 tbsp. flour
1 tsp. vanilla
1/2 tsp. salt
1/4 tsp. baking powder

FROSTING:

2 tbsp. butter
1 1/2 c. powdered sugar
1 tsp. vanilla
1 1/2-2 tbsp. evaporated milk
2-3 tbsp. cream cheese

To make cookie crust, cream together butter and sugar. Work in flour until mixture is smooth. Pat into bottom of 9 inch square pan. Bake in moderate oven, 350 degrees, 20 minutes or until golden brown.

Meanwhile make filling. Beat eggs slightly. Add remaining ingredients and stir until well blended. Spread filling over baked crust and bake 20 minutes or until browned and firm to the touch. Let cool in pan on wire rack.

Make frosting by beating ingredients together until smooth, adding enough evaporated milk to make spreading consistency. Spread evenly over filling. If desired, garnish with chopped nuts or coconut. Cut into about 30 bars. Macadamia nuts make a richer cookie than walnuts, but either nut makes an excellent bar.