Preheat oven 350
CRUST
Place small plastic cutting board that wil fit inside baking pan in freezer.
Cut butter lengthwise and crosswise into small pieces. Butter must be very cold. For best results use a food processor. Cut butter into flour and sugar mixture. With food processor pulse until mixture resembles coarse crumbs. Press crust mixture into 9x13 pan lined with parchment paper. Place wax paper over crust and press evenly on pan. Use chilled cutting board to evenly press crust down. Warm fingers will cause the crust to stick to wax paper. Bake crust for 20 minutes. Crust will not be browned.
FILLING
Sift four, sugar, baking powder, and salt into bowl. Mix in eggs, nuts and Tsubushian. Mix well. Pour over slightly cooled crust. Bake for 40-45 minutes. Freeze overnight and cut into bars.
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