Preheat oven to 350°F (180°C). Mix the flour with Splenda brown sugar blend in an 8- or 9-inch (20- or 23-cm) square pan. Add the butter in pieces. Mix with a fork until grainy.
Spread evenly in the pan and press down lightly. Bake for 15 minutes or until edges are golden. Let cool.
To make topping: Melt the chocolate in the microwave on a very low setting. Add 2 tbsp (30 mL) Splenda sweetener and mix well. Pour melted chocolate on cookie, sprinkle the coconut overtop, and top with the nuts.
In a small bowl, thoroughly mix the cream and remaining 2 tbsp (30 mL) Splenda sweetener into melted butter. Spread over nut mixture with a spoon. Bake for 15 to 20 minutes, or until the nut mixture is golden brown. Let cool and cut in squares.
Per square: 175 calories, 1 g protein, 14 g total fat, 7 g saturated fat, 21 mg cholesterol, 10 g carbohydrates, 2 g fibre.