01 - Preheat oven to 350°F. Line an 8x8-inch baking pan with parchment paper, leaving an overhang for easy removal.
02 - Whisk together flour, baking powder, salt, and sugar in a large bowl. Add cold cubed butter and blend with a pastry cutter or fingers until mixture resembles coarse crumbs.
03 - Press half of the crumb mixture firmly into the bottom of the prepared pan to form the crust. Reserve remaining mixture for topping.
04 - Whisk eggs until well combined. Add sugar, flour, lemon zest, and lemon juice; whisk until smooth.
05 - Pour lemon filling over the crust, spreading evenly. Sprinkle remaining crumb mixture evenly over the filling.
06 - Bake for 32-35 minutes until top is light golden and filling is set.
07 - Cool completely in the pan. Lift out using parchment, cut into bars, and dust with powdered sugar if desired.