The pair was seen leaving the Forever Bella tanning spa in Thousand Oaks, Calif. According to Us Weekly, this is the second time they've been seen at the spa this week.
"She was happy and smiling and she rarely smiles, but yes, she looked happy," an eyewitness at the tanning salon told Us. "Her bodyguard was there too and walked them in, opening the door for them."
The couple allegedly spent 25 minutes at the shop before heading to the Four Seasons Westlake where they were seen playing ping-pong.
"Britney was really good," the onlooker said. "They were having a fun time together but there weren't any PDAs."
Spears,31, was first linked to Lucado in February after the two were spotted having dinner on Valentine's Day and playing golf a few days later.
Spears split from fiance and agent Jason Trawick in January.
"Jason and I have decided to call off our engagement," the "Scream and Shout" singer told Us in a statement at the time. "I'll always adore him and we will remain great friends."
Swim Week Miami Beach 2014 [PHOTOS]