FIRST PART:

1/2 c. butter
1 tsp. salt
1/2 c. brown sugar
1 c. sifted flour

Cream. Press in greased 8 x 12 x 2 inch pan. Bake at 325 degrees for 15 minutes.

SECOND PART:

1 c. brown sugar
1 tsp. vanilla
2 eggs, well beaten
2 tbsp. flour
1/2 tsp. baking powder
1/8 tsp. salt
1 1/2 c. coconut
1 c. nuts (pecans)

Combine second part ingredients well. Put over the partially baked first part. Bake at 325 degrees for 25 minutes. Cut the bars any size you prefer or leave as one big bar and enjoy!