3/4 c. powdered sugar
3/4 c. shortening or butter
1 1/2 c. flour

Heat oven to 350 degrees. Mix powdered sugar and shortening; stir in 1 1/3 cups flour. Bake in 9 x 13 inch pan. Bake until golden brown 12 to 15 minutes.

2 eggs
1 c. brown sugar, packed
2 tbsp. flour
1/2 tsp. baking powder
1/2 tsp. salt
1/2 tsp. vanilla
1/2 c. walnuts, chopped
1/2 c. flaked coconut

Mix ingredients, spread over baked layer. Bake 20 minutes; cool.

FROSTING:

1 1/2 c. powdered sugar
2 tbsp. butter, melted
3 tbsp. orange juice
1 tsp. lemon juice

Spread and cut into bars about 3 x 1 inch. 32 bars.