1/2 c. butter 1/2 c. light brown sugar, firmly packed
1 c. flour

Cream butter and add sugar; blend, add flour; mix well. Press firmly into 7 x 11 x 1 1/2 inch pan. Bake in moderate oven at 350 degrees for 10 minutes. Cool slightly.

TOP LAYER:

2 eggs
1 c. brown sugar, firmly packed
2 tbsp. flour
2 tsp. salt
1 c. coconut
1 tsp. vanilla
1 tsp. baking powder
1 c. chopped nuts

To top layer, beat eggs until light. Add sugar and vanilla; blend well. Sift together flour, baking powder and salt. Stir in egg mixture; mix well. Add coconut and nuts.

Spread evenly over baked bottom layer. Bake in moderate oven at 350 degrees for 35 minutes. Cool. Cut into 1 x 2 inch bars.

Makes 24.