Preheat oven to 325 degrees. Grease a 9 X 13 inch baking pan and set it aside.
BASE LAYER: In a large mixing bowl, beat butter, 1 cup brown sugar, instant coffee powder, 1/4 teaspoon cinnamon and 1/4 teaspoon salt until light and fluffy. Stir in flour 1/2 cup at a time, blending well after each addition. Spread evenly in prepared pan. Bake 20 minutes. Cool in pan on rack 15 minutes.
TOPPING LAYER: In a large bowl, beat eggs and vanilla with remaining 1 cup brown sugar, 1/4 teaspoon cinnamon and 1/4 teaspoon salt. Stir in coconut and macadamias.
ASSEMBLY: Spread the toping evenly over the cooled baked layer. Bake 40 to 50 minutes, or until golden brown and firm to the touch. Use a knife to loosen cookies around edges while warm. Cool completely in pan on rack. Cut into 48 (about 1 1/2 inch) squares, cutting 6 strips one way and 8 strips the other way.