Instructions: To prepare the crust: Adjust the oven rack to the middle shelf. Preheat the oven to 350 degrees.

Combine butter, powdered sugar, flour and salt; blend with your fingers or a pastry blender. Pat evenly into a 10- by 15-inch jelly-roll pan. Bake for 12 to 18 minutes, until firm.

Meanwhile, prepare the topping: Beat the eggs slightly; stir in granulated sugar, flour, lemon juice and zest. Mix well; spread over baked crust. Bake for 15 to 25 minutes more, until the topping is firm.

Let cool. Cut into 2- by 1-inch rectangles (or 1 1/4-inch squares for petits fours). The lemon squares can be refrigerated or frozen, tightly wrapped, at this point.

To serve, let thaw in the refrigerator if frozen (although these are delicious straight out of the freezer). Sprinkle the tops with powdered sugar.

Yield: about 75 bars or 100 petits fours.

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