1. 1. Preheat the oven to 200°C (400°F) and line a small 8x6 inch baking sheet with parchment paper.

2. 2. In a large mixing bowl, combine 75 g sugar, 120 g rolled oats, 60 g all-purpose flour, and 1 ½ teaspoons baking powder.

3. 3. Add 85 g softened butter to the bowl and mix until the mixture becomes crumbly.

4. 4. Press half of the mixture evenly into the prepared baking sheet.

5. 5. Bake for 10 to 12 minutes until the edges are lightly golden.

6. 6. Remove from oven and let cool completely.

7. 7. Melt 90 g white chocolate chips in the microwave or over a double boiler, stirring every 30 seconds until smooth.

8. 8. Spread the melted chocolate evenly over the cooled oat base.

9. 9. Carefully sprinkle a prepared meringue layer on top of the chocolate layer, ensuring uniform coverage.

10. 10. Refrigerate for at least 2 hours until the chocolate is fully set.

11. 11. Cut into bars using a sharp knife. Store in an airtight container in the refrigerator.