Mix together, 1/2 cup butter, 1/2 cup brown sugar, 1 cup flour spread into 9x10 baking pan press down bake at 350°F for 10 minutes.
Mix together, 1 cup brown sugar, 2 eggs, 1 tsp vanilla, 1/2 tsp baking powder, 1 cup coconut, 1 cup walnuts; spread over first layer bake at 350°F for 20 minutes.
Cut into squares while still warm and roll in powdered sugar.