In a bowl, combine flour, brown sugar and salt. Cut in shortening until the mixture resembles coarse crumbs. Press into a greased 13-in. x 9-in. baking pan. Bake at 325° for 12-15 minutes or until golden brown.
In a bowl, beat eggs, brown sugar and vanilla until foamy. Combine flour, baking powder and salt; gradually add to the egg mixture. Stir in coconut and nuts. Spread over crust. Bake for 20 minutes or until golden brown. Cool on a wire rack. Cut into bars.