Pre-heat oven to 350°F.
Cream butter, add sugar and beat until fluffy.
Add flour, mix well.
Press into 9 x 13 pan, sprayed with cooking spray.
Bake for 15 minutes.Remove from heat.
Raise oven temperature to 375°F.
Beat egg yolks, gradually beat in brown sugar. Add nuts and coconut. Fold in egg whites.
Spread onto baked crust. Put back into the oven and bake for 25-30 minutes more. Remove from oven and allow to cool.
Cut into squares and dust with confectioner’s sugar.