1ST LAYER:

1 c. butter
1/2 c. cornstarch
1/2 c. sugar
2 c. flour

Cream; spread in jelly roll pan. Bake at 350 degrees for 20 minutes.

2ND LAYER:

4 eggs
1/2 tsp. baking powder
1 1/2 c. coconut
2 tsp. vanilla
1 1/2 c. walnuts
2 tbsp. flour
2 c. brown sugar

Cream; spread over 1st layer. Bake at 350 degrees for 25 minutes. Cool.

FROSTING:

1/2 c. butter, room temp.
3 c. powdered sugar
1 tsp. vanilla
1 (8 oz.) pkg. cream cheese

Cream together, whip for 1 minute, then spread.