Bottom Layer:
Cut the first three ingredients: butter, brown sugar and flour together until mixture resembles fine breadcrumbs.
Press into an ungreased 18"x9" (46cm x 23 cm) baking pan, or 2 smaller pans.
Bake at 350°F or 180°C for 15 minutes.
Top Layer:
Mix eggs and 2 cups brown sugar together, and combine with the remaining ingredients until mixed.
Spread over the baked bottom layer.
Bake at 350°F or 180°C for about 20 minutes until top is crackled and brown.
Allow to cool before cutting into squares.