Preheat oven to 375 degrees F. Spray a 9 x 13 pan (I use a glass Pyrex dish) with cooking spray and set aside.: The oven warming fills the kitchen with a faint toasty scent that signals readiness, and preparing the pan ensures a smooth release later. When using a glass pan, it holds heat differently than metal, so you may notice the edges brown slightly earlier. A common mistake is skipping the spray, which can make the bars stick and tear when you slice them, so take a moment to coat the pan evenly.
In a medium bowl, whisk together flour, baking powder, and salt. Set aside.: As you whisk, the flour takes on a lighter appearance and the baking powder disperses so every bite rises uniformly. You should see a uniform pale mixture without streaks of baking powder. If lumps remain, they will create uneven pockets in the baked bars, so break them up thoroughly before proceeding.
In a small bowl, combine granulated sugar and lemon zest. Rub together with your fingers until fragrant.: Rubbing releases the lemon oils, and soon the sugar smells bright and citrus forward. The sugar will look slightly damp as it absorbs the zest, which helps spread lemon flavor throughout the dough. Avoid zesting too much of the white pith, because that can add bitterness and dull the fresh aroma.
In the bowl of a stand mixer, beat butter and lemon sugar mixture together until combined. Slowly add the powdered sugar and beat until light and fluffy, about 3 minutes. Add in the eggs, lemon juice, and vanilla. Beat until smooth. Slowly add the flour mixture and beat until just combined.: You will notice the butter lighten in color and the mixture grow airy as air is incorporated, making the base tender. The fragrance will be intensely lemony and sweet. When adding flour slowly, you keep the dough soft; overmixing develops gluten and yields a tougher texture, so stop as soon as the flour disappears into the batter. A common pitfall is adding too much flour when scraping the bowl, which can dry the dough, so scrape carefully and measure precisely.
Evenly spread the cookie dough into the prepared pan with a spatula. Bake for 12-14 minutes, or until the bars are slightly set in the middle. You don't want the bars to brown. Remove from the oven and let the bars cool completely.: The surface should look set and not glossy in the center, while the edges may feel just firmer. Smell a warm lemon and butter aroma as they bake. If you bake until browned, the bars will lose their tender quality and become firmer than intended, so check at the lower end of the time range and watch the center for doneness. Allowing them to cool fully ensures the frosting will not slide off when applied.
While the bars are cooling, make the lemon cream cheese frosting. In the bowl of a stand mixer, beat the butter and cream cheese until smooth. Add the lemon zest and lemon juice. Slowly add the powdered sugar, 1 cup at a time. Mix until smooth.: The texture should transform into a glossy, velvety frosting that holds its shape but is still spreadable. The lemon zest will give fresh aromatic pops, and the frosting should taste balanced between sweet and tangy. If the frosting seems runny, add more powdered sugar a little at a time to thicken; if it is too stiff, a small splash of milk can loosen it, but add sparingly to avoid watering it down.
Frost the cooled cookie bars with lemon cream cheese frosting. I always have a little frosting leftover, but use as much as you like! Decorate with colored sugar or sprinkles, if desired. Cut the bars into squares and serve.: When you spread the frosting, you should feel it glide smoothly and see a creamy sheen. The contrast between cool, tangy frosting and the tender cookie base is delightful. If you attempt to frost warm bars, the frosting will melt and become messy, so always wait until completely cooled. Use a sharp knife wiped between cuts for clean edges.
Note-store bars in an air tight container in the fridge for up to 2 days.: Stored chilled, the frosting stays firm and flavors meld overnight, often improving the taste. You will notice the lemon scent becomes subtler after refrigeration, while the texture remains pleasant. A misstep is leaving them uncovered, which leads to drying and loss of that fresh mouthfeel, so always use an airtight container.