Combine the butter, sugar, cocoa powder, salt, vanilla, and beaten egg in a heavy saucepan. Cook over low heat, stirring constantly, until the butter melts and the mixture starts to thicken.

Remove from the heat and stir in the coconut, sliced almonds, and vanilla wafer crumbs.

Press firmly and evenly into the bottom of an 8- or 9-inch square pan. A square of wax paper helps press the mixture without sticking. Cover and refrigerate for about 1 hour.

Beat the softened butter, milk, vanilla, and powdered sugar with an electric mixer until smooth.

Spread over the chilled cocoa almond base. Cover and refrigerate for at least 1 hour.

When ready to serve, place the chocolate chips in a food-safe plastic bag suitable for contact with warm food, seal, and set in a mug or bowl of hot water until melted. Alternatively, melt the chips and transfer to a candy decorating bag.

Remove the bars from the pan and cut into 36 squares. If using a disposable foil pan, carefully snip each corner and fold the sides down to release the bars, avoiding the sharp edges.

Arrange on a plate or platter. Snip a small corner from the bag and drizzle the melted chocolate over the squares. A candy-decorating tip can also be used for the drizzle.