Ingredients:

  Amount  Measure       Ingredient -- Preparation Method
--------  ------------  --------------------------------
   1      cup           butter -- softened
   1 1/2  cups          sugar
   3                    eggs
   1      teaspoon      pure vanilla extract
   1      cup           all-purpose flour
     1/4  cup           baking cocoa
     1/2  cup           walnuts or pecans -- chopped
   1      can           sweetened condensed milk
   1      cup           coconut -- shredded
                        ***ICING***
   2      cups          confectioners' sugar
     1/4  cup           baking cocoa
   5      tablespoons   evaporated milk
   2      tablespoons   butter -- melted
     1/2  teaspoon      pure vanilla extract

Preparation:

In a mixing bowl, cream butter and sugar. Add eggs and vanilla; mix well. Combine flour, cocoa and nuts; add to the creamed mixture. Spread into a 13"x 9"x 2" baking pan. Bake at 350F for 30 minutes or until a toothpick inserted near the center comes out clean. Combine condensed milk and coconut; carefully spread over the hot chocolate layer. Bake at 350F for 20 minutes or until coconut is lightly browned. Combine icing ingredients until smooth; spread over warm bars. Refrigerate at least an hour prior to cutting.