Preheat oven to 350 degrees
In a medium bowl, blend together softened butter, 2 cups flour and 1/2 cup sugar. Press into the bottom of an ungreased 9×13 inch pan. Bake for 15 to 20 minutes in the preheated oven, or until firm and golden.
Let the bake cool and prepare the caramel and lemon fill.
Unwrap 24 Goetzy's Caramels and put into a microwavable glass dish. Add 2 tablespoons heavy cream. Warm the caramels slowly on 50% power in the microwave. Stir every 30 seconds until the caramel is warm and without lumps. Pour on top of the baked crust an spread to the edges.
In another bowl, whisk together the remaining 1 1/2 cups sugar and 1/4 cup flour. Whisk in the eggs and lemon juice. Pour slowly over the baked crust and caramel.
Bake for an additional 20 minutes in the preheated oven. The bars will firm up as they cool.
Once cooled, dust with powdered sugar and a drizzle of additional caramel.