1Heat oven to 350ºF. In small bowl, beat butter, granulated sugar and 1/4 teaspoon salt with electric mixer on medium speed until light and fluffy. Stir in 1 cup flour. Pat in bottom of ungreased square pan, 9x9x2 inches. Bake 12 to 17 minutes or until very light brown.
2Meanwhile, in medium bowl, beat eggs slightly with wire whisk. Stir in vanilla. Gradually beat in brown sugar just until blended. Beat in 2 tablespoons flour and 1/2 teaspoon salt; mix well. Stir in coconut and pecans. Carefully spoon coconut mixture evenly over baked layer.
3Bake 20 to 25 minutes or until golden brown and filling is set. Cool 10 minutes. Run knife around edges of pan to loosen. Cool completely, about 1 hour. For bars, cut into 4 rows by 4 rows.