Preheat your oven to 350°F and line a 9x9-inch baking pan with parchment paper for easy removal. Mix together 2 cups flour, 1/2 cup powdered sugar, and 1/4 teaspoon salt in a medium bowl. Cut the softened butter into small pieces and work it into the flour mixture using a pastry cutter or your fingertips until the mixture resembles coarse breadcrumbs.

Press this base mixture firmly and evenly into your prepared pan, creating a solid foundation layer. Bake for exactly 12-15 minutes until the base is pale golden but not browned. Remove from the oven and let cool slightly while you prepare the filling.

In a large mixing bowl, whisk together 4 eggs, 1 1/2 cups granulated sugar, 1/4 cup flour, and 1/2 teaspoon baking powder until completely smooth. Add 1/2 cup fresh lemon juice, 2 tablespoons lemon zest, and 1/4 teaspoon salt to the egg mixture and stir until fully combined.

Pour the lemon filling over your warm base layer, spreading it evenly to all corners. The cozy lemon bars cookies recipe requires careful pouring to prevent the filling from seeping under the base. Bake for exactly 20-25 minutes until the topping is set but still slightly jiggly in the very center.

Remove the pan from the oven and place it on a wire rack to cool completely. Once cooled, refrigerate for at least 2 hours before cutting into 16 even squares. Dust the bars generously with 2 tablespoons powdered sugar just before serving for that Instagram-worthy presentation.