Line 13 x 9 x 2-inch baking pan with foil; coat with cooking spray.
Blend butter, sugar and salt in bowl until smooth. Stir in flour. Scrape into pan, pressing level.
Bake in 350 degree F oven for 20 minutes or until golden.
Beat sugar, flour, eggs and lemon juice in bowl until smooth. Pour over crust.
Bake in 350 degree F oven 25 minutes, until no imprint remains when lightly touched in center. Cool on rack. Remove from pan. Cut into squares. Dust with confectioners sugar. Makes 24 bars.