Preheat oven to 350 degrees.
In a medium bowl blend softened butter, 2 cups flour, and ½ cup sugar. Press into the bottom of an ungreased 9×13 inch pan. Bake 15 to 20 minutes or until firm and golden.
Unwrap 24 Caramels Creams into a microwavable glass dish. Add 2 tbs of heavy cream. Warm the caramels slowly on 50% power in the microwave and stir every 30 seconds until the caramel is warm and without lumps. Pour the caramel sauce onto the baked crust and spread to the edges.
In another bowl, whisk together 1 ½ cups sugar and ¼ cup flour. Whisk in the eggs and lemon juice. Pour slowly over the baked crust and caramel sauce.
Bake for an additional 20 minutes in the preheated oven.
Once cooled, dust with powdered sugar and drizzle some additional caramel sauce on top.