Preheat the oven to 350°F. Spray a 9x13-inch baking dish with baking spray and set aside.
In a large bowl, stir together the 2 1/2 cups all-purpose flour, 1 teaspoon baking powder, and ½ teaspoon salt. Set aside.
Place the 1 cup light brown sugar and 1 cup unsalted butter in the body of a stand mixer with the paddle attachment, and mix for 3 minutes on medium-high speed until light and fluffy, scraping the sides as needed.
Add the 2 large eggs, 1 Tablespoon lemon zest, 1 Tablespoon lemon juice, and 1 teaspoon vanilla extract. Slowly stir to combine.
Add the flour mixture a little at a time until fully mixed in with no dry patches, scraping the sides as needed.
With moist hands, press the cookie dough evenly into the prepared baking dish.
Bake for 18-22 minutes until a toothpick inserted into the center comes out clean; do not overbake.
Allow to cool completely.
When the cookie bars are cool, make the topping by placing the 1 cup granulated sugar, ½ cup unsalted butter, 2 Tablespoons milk, 2 Tablespoons lemon juice, and pinch salt in a pan.
Bring to a boil, stirring often, and cook for 2 minutes.
Take off the heat and stir in the 1 teaspoon vanilla extract.
Immediately pour the topping over the lemon bars.
Allow to cool completely and the topping set. Serve immediately
Notes
Please refer to my FAQ’s (Frequently Asked Questions) and ingredient list above for other substitutions or for the answers to the most common questions.