These cookies taste best within a day or two of being baked. The recipe sounds complex but is not difficult. You can omit the topping unless you have a real sweet tooth (like the friend who gave me the recipe).

Second layer

Mix together ½ cup softened butter, ½ cup brown sugar, and 1 cup flour. Put this crumbly mixture in a thin layer all over the bottom of a 9 x 13 baking pan. Pack it down lightly. Bake at 350 degrees for 20 minutes. Let it cool slightly.

Second layer

Beat two eggs lightly. Then mix in 1 cup brown sugar, 2 tablespoons flour, ½ teaspoon baking powder, ¼ teaspoon salt, and 1 teaspoon vanilla. Stir in 1 cup shredded coconut and 1 cup chopped nuts. (My friend used walnuts; I like pecans.) Spread this mixture over the first layer and bake about 20 minutes at 350 degrees. Cool thoroughly.

Topping

Mix 1 cup powdered sugar with 1 tablespoon orange juice, 1 teaspoon lemon juice, and 1 teaspoon butter. (Increase this by half if necessary for spreading.) Spread thinly over top of cooled layers.