Heat the oven to 180°C/350°F/gas 4, with a rack in the middle. Line an 20cm (5in) square baking tin with two sheets of foil, shiny-side up, crisscrossing them to leave an overhang on all sides. Lightly spray with non-stick cooking spray or grease with butter.
For the crust: In a large bowl, whisk together the flour, sugar and salt. Add the cooled melted butter and stir to combine. Turn the mixture out into the baking tin and press evenly over the bottom. Bake until the edges are just beginning to brown, 18 to 22 minutes.
Meanwhile, make the filling: With an electric mixer, beat the eggs in a medium bowl until combined. Add the granulated sugar, baking powder, lemon zest and lemon juice and beat on medium-high until the mixture is frothy, 2 to 3 minutes.
Pour the filling into the hot crust. Return the tin to the oven and bake until the filling is just set, 22 to 25 minutes. Let cool completely in the tin on a wire rack, at least 1 ½ hours. For the best flavour and easiest cutting, chill in the fridge for at least 4 hours, or up to 1 day. (The bars can be covered and kept in the fridge for up to 3 days or frozen for up to 1 month. Thaw, unwrapped, for 1 hour at room temperature before serving.)
To serve, cut the bars into Scm (2in) squares, then dust with icing sugar and sprinkle with flaky salt.
