Preheat the oven to 325°. Lightly spray a 7" x12" x 1" baking pan with vegetable spray and set aside.
In a small bowl combine the flour, baking powder and salt. Whisk to combine and set aside.
In a large bowl, beat the brown sugar and butter together. Add eggs one at a time and beat until light and fluffy. Mix in the vanilla. Add flour mixture a little at a time and beat just until combined. Stir in 1 cup each of pecans and coconut.
Spread the blondie batter evenly in the pan. Sprinkle the top with the sea salt. Then sprinkle on the pecans and coconut.
Bake for 35 minutes or until a cake tester comes out clean. Remove from oven and cool for half an hour before cutting.
Notes
Substitute chocolate, peanut butter or toffee chips for the coconut. Substitute almonds, macadamias or walnuts for the pecans.