Preheat your oven to 325°F (163°C).

In a mixing bowl, beat together the unsalted butter, light brown sugar, and granulated sugar until fluffy, about 3-4 minutes. Add vanilla extract and salt, then mix well. Gradually incorporate the all-purpose flour until a cohesive dough forms.

Divide the dough in half, wrap one half in plastic wrap and refrigerate for approximately 30 minutes.

Press the remaining dough into the bottom of a greased 9x13-inch baking pan and bake for 20 minutes until edges are lightly golden.

Spread the apricot jam over the baked crust, then crumble the chilled dough over the jam.

Return to the oven and bake for an additional 30 minutes or until the topping is golden brown.

Allow to cool in the pan for at least an hour before dusting with powdered sugar and cutting into bars.