Total Calories: 173
Preheat oven to 350°.
In a large mixer bowl at low speed, beat 1 cup flour, 1/2 cup butter, 1/4 cup of the powdered sugar, and water until blended. Press firmly into bottom and 1/2 inch up sides of an 8- or 9-inch square baking dish.
Bake 15 to 20 minutes until edges are lightly browned.
In a small mixer bowl at high speed, beat sugar, eggs, 2 tablespoons flour, lemon rind, 2 tablespoons of the lemon juice, baking powder, and salt until light and fluffy. Pour evenly over hot crust.
Bake 25 to 30 minutes longer until center is set. Cool dish on a wire rack.
In a small mixer bowl at low speed, beat remaining 1 cup powdered sugar, 1 tablespoon butter, and remaining 1 tablespoon lemon juice until smooth and of spreading consistency. Spread over top of baked mixture. Cut into squares.
Store loosely covered.
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