1/2 cup butter or margarine
1/2 teaspoon salt
1 1/2 cups firmly packed dark brown sugar, divided
1 cup plus 2 tablespoons sifted flour
1 teaspoon vanilla extract
2 eggs, beaten
1/2 teaspoon baking powder
1 1/2 cups coconut
1 cup chopped pecans

Combine butter with salt. Add 1/2 cup brown sugar and cream thoroughly. Add 1 cup flour and blend. Pat mixture into a 12 x 8-inch floured, greased pan. Bake in moderately slow oven approximately 325 degrees F for 15 minutes or until delicately browned.

Add remaining brown sugar and vanilla extract to eggs, beating until thick and foamy. Add 2 tablespoons flour, baking powder, coconut and nuts. Blend. Spread over baked mixture. Return to oven and bake for 20 minutes.

Yields 16 (2-inch) squares.