  A general method for computing ${\cal O} (\alpha^2)$ and higher-order
next-to-leading photonic corrections is presented and applied to the precision
calculation of the small-angle Bhabha scattering cross section in the
phase-space region of interest for the luminosity measurement at LEP. The
formulation is based on a proper matching of exact $\cal O (\alpha)$ results
with higher-order corrections in the Structure Function formalism. The results
of the approach are analytically compared with theoretical calculations, both
for $s$- and $t$-channel processes, available for simple Event Selections.
Numerical predictions for realistic Event Selections are also provided and
critically compared with the ones existing in the literature.
