Preheat your oven to 350°F (175°C) and line a 9x9-inch baking pan with parchment paper.

In a mixing bowl, combine the all-purpose flour, granulated sugar, light brown sugar, salt, and baking powder.

Add melted and cooled unsalted butter, stirring until the mixture resembles coarse crumbs.

Press about two-thirds of this crumb mixture into the base of your prepared baking pan.

Bake the crust for 15 minutes until lightly golden around the edges.

In a separate bowl, whisk together sweetened condensed milk, egg yolks, heavy cream, and a pinch of salt until smooth.

Gradually add fresh lemon juice, whisking continuously until well combined.

Pour the lemon filling evenly over the baked crust and sprinkle the remaining crumb mixture on top.

Return the pan to the oven, baking for an additional 15-20 minutes until topping is golden brown and filling is set.

Let the pan cool completely at room temperature for about an hour.

Cover with plastic wrap and refrigerate for at least 4 hours before serving.