Preheat oven to 300°F Grease 13x9" baking pan; set aside.
Beat granulated sugar and eggs in medium bowl with electric mixer until thoroughly blended. Add almond filling; beat until blended. Sift together flour, baking powder and salt; fold into almond mixture. Spread batter evenly in prepared pan.
Bake 40 to 45 minutes or until wooden toothpick inserted into center comes out clean. Cool completely in pan on wire rack. Cut into 2" x 1.5" bars. Dust with powdered sugar.