Preheat oven to 350°F (175°C). Line a 9x13 inch pan with parchment paper, leaving overhang for easy removal.
Make the crust: In a mixing bowl, combine butter, flour, sugar, and salt. Mix until crumbly but holds together when pressed. Press firmly into the bottom of the prepared pan. Bake for 10 minutes until just set and lightly golden.
Prepare the lemon filling: Whisk together eggs, sugar, lemon juice, lemon zest, and flour until smooth and fully combined.
Pour the lemon filling over the warm crust.
Make the crumb topping: Combine butter, flour, brown sugar, and salt until crumbly (do not overmix). Sprinkle evenly over the lemon filling.
Bake for an additional 30 minutes, or until the topping is golden and the filling has a slight jiggle in the center.
Cool completely in the pan on a wire rack. Once cool, refrigerate for at least 2 hours or overnight for best results.
Use parchment overhang to lift bars from the pan. Cut into 16 squares and serve. Dust with powdered sugar if desired.