Cream butter in a medium mixing bowl. Gradually add 1 cup flour; beat at medium speed of an electric mixer until mixture resembles coarse crumbs. Continue beating until mixture forms a smooth paste. Press evenly in a lightly greased 9- inch square baking pan. Bake at 350° for 12 minutes. Remove from oven; set aside.
Combine brown sugar, egg, remaining flour, baking powder, 1/4 teaspoon salt, vanilla, coconut, and pecans in a medium mixing bowl; mix until well blended. Spread evenly over baked mixture in pan. Return to oven, and bake an additional 20 minutes. Set aside to cool completely in pan.
Combine powdered sugar, dash of salt, and lemon juice in a small mixing bowl; beat until mixture reaches desired spreading consistency. Additional lemon juice may be added.
Spread glaze evenly over cooled mixture, and allow to set before cutting into 3- x 1 1/2-inch bars.
Oxmoor House Homestyle Recipes