Line an 8-inch square pan with parchment, leaving an overhang.
Melt the butter, sugar, and cocoa in a heatproof bowl set over barely simmering water. Whisk in the egg and cook for 2 to 3 minutes, until slightly thickened.
Remove from the heat and stir in the graham crumbs, coconut, and walnuts. Press firmly and evenly into the pan, then chill for 20 minutes.
Add the Custard Layer:
Beat the softened butter and custard powder until smooth. Beat in the milk, then add the icing sugar gradually until the filling is light and cohesive.
Spread over the chilled base with broad strokes. Chill for 45 minutes, until firm.
Top and Cut:
Melt the chocolate and butter together gently. Cool for 5 minutes, then spread a thin layer over the custard filling.
Chill for 20 minutes, score the chocolate into 16 pieces, then chill for at least 1 hour more.
Lift from the pan and cut along the score lines with a warm dry knife.
Notes
Score the chocolate before it becomes fully hard to reduce cracking when the bars are cut.
Store covered in the refrigerator for up to five days, or freeze with parchment between layers.