FIRST LAYER:

1/2 c. (1 stick) butter, softened
1 1/2 c. powdered sugar
1 c. all-purpose flour

SECOND LAYER:

1 c. moist coconut
1/2 tsp. vanilla
2 tbsp. all-purpose flour
1/2 tsp. salt
1/4 tsp. baking powder
2 eggs
1 1/2 c. brown sugar
1 c. nuts, chopped

THIRD LAYER (Topping):

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

Cream together First Layer and press in 13x9-inch pan. Bake at 350°F for 15 minutes. Mix together Second Layer and spread over baked crust. Bake at 325°F for 25 minutes; cool. Mix Third Layer and spread over. Cut into bars.