Heat oven to 350 degrees. Grease 13 x 9 inch pan. In a large bowl, blend until crumbly:

1 1/3 c. flour
1/2 c. brown sugar
1/2 tsp. baking powder
1/3 c. butter

Stir in 1/4 cup chopped pecans (or walnuts). Press mixture into prepared pan for base. Then in large bowl combine:

3/4 c. dark corn syrup
1/4 c. brown sugar
3 tbsp. flour
1/2 tsp. salt
1 tsp. vanilla
2 eggs

Blend well. Pour filling evenly over crust. Sprinkle with 3/4 cup chopped pecans (or walnuts). Bake for 20 to 25 minutes or until light golden brown. 36 bars.