BOTTOM:

1/2 c. (1 stick) butter
3 eggs
1 tbsp. cocoa
1 1/4 c. sugar
1 c. all-purpose flour
1 c. chopped nuts

FILLING:

1 (14 oz.) can sweetened condensed milk
1 c. coconut

TOPPING:

1 c. chocolate chips (either milk or semi-sweet)

Cream butter and sugar. Add eggs, one at a time, and beat well after each addition. Stir in flour, cocoa and nuts. Place in greased and floured 9x13-inch pan. Bake at 350°F for 25 minutes.

Mix sweetened condensed milk and coconut. Spread over hot bottom layer. Bake an additional 15 minutes.

Cool bars a little while before frosting with the melted chocolate chips. Cut into desired pieces before completely cooled.