Line an 8x8” baking dish with parchment paper, allowing the paper to hang over the sides, creating a sling. Lightly grease the parchment and pan with cooking spray.
Whisk together the flour, cornstarch, baking powder, and salt. Set aside and preheat the oven to 350° F.
In a medium sized bowl, whisk together the melted butter and sugar until combined.
Add the eggs and vanilla extract. Whisk til smooth and glossy, about 30-60 seconds.
Add the dry ingredients to the wet, and gently fold until just combined and no streaks of flour remain. Do not overmix.
Pour the cookie dough into the prepped 8x8” baking dish. Use a rubber spatula to spread into an even layer.
Bake at 350° F for 20-25 until the edges are just browning, and a toothpick inserted comes out with fudgy crumbs, not dry. Do not overbake.
Remove the cookie bars from the oven and allow to cool completely before frosting.