Preheat oven to 350 degrees F. Grease or butter an 8-inch square baking pan.
In a small saucepan over medium-high heat, place apricots; cover with water and slowly simmer for 10 minutes. Remove from heat, drain, and cool. When cool, chop into small pieces; set aside.
In a food processor, mix together butter, sugar, and 1 cup flour until crumbly. Spread mixture onto bottom of prepared baking pan. Bake approximately 25 minutes or until light brown; remove from oven.
In a medium bowl, combine 1/2 cup flour, baking powder, and salt. In a small bowl, gradually beat brown sugar into eggs; add to four mixture and stir until well combined. Mix in vanilla extract, nuts, and chopped apricots; spread onto top of baked layer.
Bake 30 minutes or until lightly browned; remove from oven and let cool completely in baking pan on a wire rack.
Cut into bars and then roll in sifted powdered sugar.
Apricot Gems Bars Cookie Recipe: https://whatscookingamerica.net/cookie/apricotgems.htm