Mix flour and the butter to a smooth paste. Spread mixture in an oiled 9” square baking pan.
Bake in preheated oven at 375°F. for 15 minutes.
Combine eggs, brown sugar, 2 Tbsp. flour, baking powder, salt and vanilla. Blend well. Stir together coconut and chopped nuts. (Reserve 1/2 C. for use later).
Spread over hot crust and bake 20 minutes, at the same temperature.
When cool, spread icing over the top.
Sprinkle with remaining 1/2 C. nuts.
Cut into bars.