3/4 c. powdered sugar
3/4 c. shortening (half butter, softened)
1 1/2 c. all-purpose or whole wheat flour
2 eggs
1 c. packed brown sugar
2 tbsp. flour
1/2 tsp. baking powder
1/2 tsp. salt
1/2 tsp. vanilla
1/2 c. chopped walnuts
1/2 c. coconut

Heat oven to 350 degrees. Mix powdered sugar and shortening. Stir in 1 1/2 cups flour. Press in ungreased oblong pan (13 x 9 x 2 inches). Bake until golden brown, 12-15 minutes.

Mix remaining ingredients. Spread over baked layer. Bake 20 minutes. Cool. Cut into bars. Frost with Orange Lemon Frosting if desired.

ORANGE LEMON FROSTING:

1 1/2 c. powdered sugar
2 tbsp. butter, melted
3 tbsp. orange juice
1 tsp. lemon juice

Mix together.