Makes 16 bars. Measure crumbs, coconut and nuts into bowl. Blend and reserve. Heat butter and 1/4 cup sugar in small saucepan until butter is melted. Stir in cocoa. Mixture should be smooth and sugar dissolved. Blend in egg and vanilla, mixing well. Combine mixture with crumb mixture. Turn into lightly oiled (not greased) 8-inch square pan. Press firmly to make smooth surface. Place in freezer. Blend 1/4 cup soft butter, powdered sugar and hot water until smooth and well combined. Spread over chocolate layer, smoothing top. Melt chocolate chips in top of double boiler. Spread over top of other layers. Cover and chill 30 minutes. Cut into 16 bars.