1 1/2 c. flour
1/3 c. powdered sugar
3/4 c. cold butter
2 c. brown sugar, packed
4 eggs, beaten
1 c. coconut
1 c. finely chopped pecans
3 tbsp. flour
1/2 tsp. baking powder
Lemon Icing

Preheat oven to 350 degrees. Combine flour and powdered sugar in medium bowl. Cut in butter until crumbly. Press onto bottom of lightly greased 13 x 9 inch baking pan. Bake 15 minutes.

Combine remaining ingredients except icing; mix well. Spread evenly over baked crust; bake 20 to 25 minutes. Cool. Spread with Lemon Icing. Chill. Cut into 36 bars and top with a pecan half. Store covered in refrigerator.

Lemon Icing: Combine 2 cups powdered sugar, 3 tablespoons lemon juice and 2 tablespoons softened butter; mix until smooth.