1. Preheat oven to 350Fº. Spray a 9 -inch square baking pan with the non-stick cooking spray.
For the Blondie layer:
2. Sift together the flour and baking powder, set aside.
3. In a large bowl, mix the melted butter with cream. Whisk in the sugar, brown sugar, vanilla extract, and egg.
4. Using a rubber spatula fold in the flour mixture until combined.
5 Stir in the oats and coconut until evenly blended.
6. Spread evenly onto the bottom of the baking pan.
For the Black layer:
7. Sift together the cocoa powder, flour, and baking powder, set aside.
8. In a metal bowl over a double boiler, melt the butter, and chocolate together, add the cream.
9. Whisk the sugar into the chocolate mixture, followed by the eggs and vanilla.
10. Using a rubber spatula, fold in the flour/cocoa mixture until incorporated. Fold in the nuts.
11. Evenly spread the mixture on top of the Blondie layer.
12. Bake for 30 -35 minutes. Cool completely on a wire rack before cutting.