Crust
2 cups all-purpose flour
1/2 cup confectioners' sugar
1 cup (2 sticks) butter or margarine, softened

Filling
1 (14 ounce) can sweetened condensed milk
4 large eggs
2/3 cup lemon juice
1 tablespoon all-purpose flour
1 teaspoon baking powder
1/4 teaspoon salt
4 drops yellow food coloring (optional)
1 tablespoon grated lemon peel
Sifted confectioners' sugar (optional)

Preheat oven to 350 degrees F.

Crust: Combine flour and sugar in medium bowl. Cut in butter with a pastry blender or two knives until mixture is crumbly. Press lightly onto bottom and halfway up sides of ungreased 13 x 9-inch baking pan.

Bake for 20 minutes.

Filling: Beat sweetened condensed milk and eggs in large mixer bowl until fluffy. Beat in lemon juice, flour, baking powder, salt and food coloring just until blended. Fold in lemon peel; pour over crust.

Bake for 20 to 25 minutes or until filling is set and crust is golden brown. Cool in pan on wire rack. Refrigerate for about 2 hours. Cut into bars; sprinkle with confectioners' sugar.

Makes 4 dozen bars.