Preheat the oven to 350°F. Grease a 2-quart baking dish with nonstick cooking spray; set aside.
Steam or boil the green beans until they're tender (I cook mine in a covered dish in the microwave with a couple of tablespoons of water for about 10 minutes, stirring halfway through). Strain off the excess liquid.
Spread the green beans in the prepared baking dish. Season with salt and pepper to taste. Give them a good stir.
Cook the bacon in a skillet just until done, but not too crispy (it will continue cooking in the oven).
Sprinkle the bacon on top of the green beans.
In a small bowl, whisk together the brown sugar, melted butter, soy sauce, and garlic powder.
Pour the sauce over the green beans.
Bake, uncovered, for 30 minutes. The green beans should be very tender at this point and the bacon will be nice and crispy on top.