Beat the eggs and add the baking powder, granulated sugar, flour and water.
Mix well until smooth. Cover with a cloth and let rest for 1 ½ hours.
Roll out the dough on a pastry board dusted with flour. Cut into rounds using a glass or a cookie cutter.
Let rest for another 30 minutes.
Heat the oil to 170°C and fry the rounds one at a time until they puff up and are a nice golden colour. Drain on paper towel.
Dust with icing sugar before serving.