Heat oven to 350F degrees. Add coconut to one half of a baking sheet and pecans to the other half. Bake for 5-7 minutes, or until coconut is golden, stirring occasionally.
Spray a 9x13 baking dish with nonstick baking spray OR to easily remove blondies, line baking dish with overhanging parchment paper and spray with nonstick spray. Set aside.
Whisk flour, baking powder and salt together in medium bowl; set aside.
Whisk sugar and melted butter in a separate medium bowl until combined. Mix in eggs and vanilla until well combined. Using a rubber spatula, fold flour mixture into egg mixture just until combined. Do not overmix. Fold in 3/4 cup pecans, 1/2 cup coconut and 3/4 cup butterscotch chips (increase butterscotch chips to 1 cup if not adding glaze).
Bake for 30-35 minutes or until cooked through, taking care not to overcook. Let blondies cool completely in the pan on a wire rack.
Once cool, add all of the Butterscotch Glaze ingredients to small heavy saucepan over medium heat and continue to stir until butter is melted. Bring to a boil and continue to simmer over medium high heat (it will bubble a lot) until slightly thickened, about 90 seconds. Remove from heat and as soon as bubble subsides, pour all over blondies and spread immediately with a rubber spatula (before it hardens). Immediately sprinkle Glaze with 1/2 cup pecans and 1/4 cup coconut. Once Glaze has set (about 15 minutes), cut into small squares to serve.
Store in an airtight container for up to one week.