Fact: I would eat an entire pan of these lemon bars if doing so wouldn't cause my stomach to burst.
With a pastry cutter, mix together:
2 cups flour
1 cup butter
1/2 cup powdered sugar
Pat lightly into a buttered 13 x 9 baking pan. The thicker the pan, the better.
Bake at 350F for 20 minutes, until slightly golden brown.
2 cups sugar
6 tbsp lemon (or key lime) juice
6 tbsp flour
1 tsp baking powder
Pour over crust (hot crust is fine). Bake another 20 minutes.
That's it. Seriously. Everyone who can eat this will love you. But if you do decide to share, I recommend not disclosing their simplicity -- best to let your friends think you're the only supplier of this particular foodgasm.
A slightly less frivolous post will pop up later today.