FIRST LAYER:

1/2 lb. butter
1/2 c. powdered sugar
2 c. flour
1/2 c. cornstarch

SECOND LAYER:

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

Cream together butter, powdered sugar, flour and cornstarch. Spread or press in bottom of large cookie sheet with sides. Bake 15 minutes at 300 degrees. Have second mixture ready to spread on top as soon as shortbread comes from oven. Beat eggs and brown sugar until light. Add remaining ingredients. Bake at 300 degrees for 15 minutes at 350 degrees for 5 minutes. Cool and frost. Frosting: 1 cube butter, 1 pkg. powdered sugar, 1 tbsp. vanilla and 1 (8 oz.) pkg. cream cheese. Beat until fluffy and light.