Preheat oven to 350 degrees. Line a 9 x 13 inch baking pan with foil. Spray foil with non-stick cooking spray.

Place flour, powdered sugar, and cocoa in your food processor. Pulse a few times until blended. Add cold butter, and pulse until mixture resembles coarse meal. (If you don't have a food processor, just whisk the flour, powdered sugar, and cocoa together in a bowl. Then cut the butter in with a pastry blender).

Press the mixture into the bottom of the prepared pan and about 3/4-inch up sides. The mixture will look very dry.

Bake at 350 degrees for 15 minutes. Remove from oven and immediately sprinkle chocolate chips evenly over crust. Allow to cool on a wire rack at least 30 minutes.

While the crust cools, place pecans on a baking sheet and toast at 350 degrees for 8-10 minutes. Set aside.

Once crust is cooled, place eggs in a large mixing bowl and beat lightly.

Add brown sugar, corn syrup, and melted butter. Whisk together until smooth.

Stir in coconut and pecans into the mixture and pour over the cooled crust.

Bake at 350 degrees for 28-34 minutes, or until edges are golden and filling has set.

Cool completely on a wire rack. Then, refrigerate for an hour before cutting.

Use foil to remove from pan and cut into bars. Makes 20 bars.