
1. Heat oven to 350 degree F. Beat together the butter and brown sugar in a mixing bowl with an electric mixer. Beat or stir in the 1-1/4 cups flour. If necessary, gently knead to mix. Lightly coat a 13x9x2-inch baking pan with cooking spray; pat flour mixture evenly onto bottom of the prepared pan. Bake for 15 minutes or until set.
2. Meanwhile, stir together eggs, granulated sugar, and 2 teaspoons vanilla. Stir in coconut, the 3/4 cup malted milk powder, 1/4 cup flour, 1-1/2 teaspoons espresso powder, the baking powder, and salt. Carefully spread mixture over partially baked layer. Bake 20 to 25 minutes more or until set. Cool in pan on a wire rack.
3. Meanwhile, for icing beat together powdered sugar, 1/4 cup malted milk powder, 2 teaspoons vanilla, and enough boiling water to make spreading consistency.
4. Spread icing over cooled bars. Makes 36 bars.
Make-Ahead Tip: Place in an airtight container; cover. Store at room temperature up to 1 week or freeze uniced bars up to 3 months; thaw, then ice.
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