1. Heat oven to 350 degree F. Coat a 13 x 9-inch baking pan with nonstick cooking spray.
2. Cut butter into small pieces; work into flour by hand or with pastry cutter. Pack evenly into prepared pan. Bake at 350 degree F for 15 minutes. Cool.Filling:
3. In a large bowl, beat eggs and sugar until combined. Stir in vanilla, maple syrup, nuts and coconut. Sift together flour, salt and baking powder. Fold into egg mixture. Spread evenly over the cooled cookie base.
4. Bake at 350 degree F for 25 minutes. Remove from oven and allow to cool.Frosting:
5. Cream butter until soft. Gradually add half of the sugar. Beat in 2 tablespoons cream and all of the vanilla. Gradually blend in remaining sugar and enough cream for a good consistency. Frost; let set for up to 30 minutes. To serve, cut into 48 squares. Top with nut.
6. Makes 48 squares