I recently played this hand.
I'm wondering if I should call the flop bet? I'm getting 21.5% odds. Using rule of 2 & 4 we have ~10% equity, maybe a bit more since I would assume SB's range is very high card oriented.
So 7 & 8 are good cards for us. If 8 hits, it would complete J8s, 69s and T8s. I think only the fish could have those, along with many other hands too.
We would be almost drawing dead to 33 or TT.
So should we be calling?

Microgaming - €1 NL (6 max) - Holdem - 5 players
Hand converted by PokerTracker 4

BB: €93.88 (VPIP: 69.06, PFR: 19.57, 3Bet Preflop: 4.17, Hands: 142)
UTG: €103.55 (VPIP: 25.66, PFR: 21.02, 3Bet Preflop: 11.46, Hands: 662)
CO: €112.61 (VPIP: 29.89, PFR: 12.36, 3Bet Preflop: 5.08, Hands: 461)
Hero (BTN): €181.11
SB: €111.78 (VPIP: 25.68, PFR: 21.86, 3Bet Preflop: 8.22, Hands: 192)

SB posts SB €0.50, BB posts BB €1.00

Pre Flop: (pot: €1.50) Hero has 8 7

fold, fold, Hero raises to €3.00, SB raises to €11.00, BB calls €10.00, Hero calls €8.00

Flop: (€33.00, 3 players) 3 7 T
SB bets €20.00, BB calls €20.00, Hero calls €20.00

Turn: (€93.00, 3 players) Q
SB checks, BB bets €22.00, fold, SB calls €22.00

River: (€137.00, 2 players) 2
SB checks, BB bets €19.00, SB calls €19.00

SB betting in to 2 people is often going to be a range that beats second pair decent kicker. You're not getting the odds to outdraw, fold.

+ 1, not over calling 2nd pair here

Even if you had the backdoor flush draw, I think it's a fold. There's a decent chance you're drawing almost dead vs top set, and it seems unlikely that you'll realize your equity via free cards.