BASE:

1/2 lb. butter
1 1/4 c. sugar
3 eggs
1 c. flour
3 tbsp. cocoa
1 c. nuts

Cream together butter and sugar; add eggs. Sift flour and cocoa; add to butter and sugar. Fold in nuts. Spread in 9x15 pan. Bake 20 minutes at 350 degrees.

CENTER:

7 oz. flaked coconut
1 can sweetened condensed milk

Spread on baked layer. Bake 18 minutes.

TOPPING:

Melt 2 squares chocolate and 2 tablespoons butter; add 1 cup sifted confectioners sugar. Add 2 tablespoons milk to get spreading consistency. Immediately spread over pan.

NOTE: Chocolate must be spread quickly while bases are hot.