1 cup butter, softened
2 cups granulated sugar
4 eggs
1 teaspoon vanilla extract
2 cups all-purpose flour
1/2 cup cocoa powder
1/2 teaspoon cream of tartar
1/2 cup chopped walnuts

Filling
1 (14 ounce) package flaked coconut
1 (14 ounce) can sweetened condensed milk
2 teaspoons vanilla extract

Frosting
3/4 cup granulated sugar
1/4 cup milk
2 tablespoons butter
1 cup miniature marshmallows
1 cup semi-sweet chocolate chips
1 teaspoon vanilla extract

Cream butter and sugar. Add eggs and vanilla extract. Mix well.

Combine flour, cocoa, and cream of tartar. Gradually add to creamed mixture. Stir in nuts. Spread half of mixture in 13 x 9-inch pan.

Combine filling ingredients. Carefully spread over chocolate layer. Top with remaining chocolate mixture. Bake for 40 to 45 minutes at 350 degrees F until a wooden pick comes out clean. Cool on wire rack.

Frosting: Combine sugar, milk, and butter in saucepan. Cook and stir until sugar is dissolved. Add remaining ingredients. Cook and stir until marshmallows and chips are melted. Cool until it reaches spreading consistency, about 25 minutes. Spread over cooled brownies. Cut into bars.

Makes about 48.