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