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Cut butter into sifted flour. Add granulated sugar with pastry blender. Press mixture firmly into ungreased cake pan. Bake at 350°F for 15 to 20 minutes until set, but not brown.
Combine eggs and vanilla in mixing bowl; add brown sugar, nuts, salt and baking powder. Mix well and spread on partially baked dough. Bake again at 350°F for 25 minutes. Frost while hot. Cool and cut into bars.
LEMON FROSTING:
Combine and mix until smooth. Spread on bars while they are still hot.