Combine the salt, baking powder and flour in a bowl and set aside.

Cream the eggs, sugar and milk in a large bowl.

Slowly, add the flour mixture to the wet mixture and beat until smooth.

The batter needs to be thin enough to pour.

Heat the oil to 375 degrees Fahrenheit in a heavy skillet. Make sure the oil is at least 1 - 1 1/2" deep.

Use a funnel, squirt bottle or plastic bag with the corner clipped to dispense the batter. Each funnel cake should use about half a cup of batter.

Pour the batter into the oil in a circular motion overlapping itself.

Fry until golden brown, then turn over carefully, and fry the other side for one minute.

Drain on paper towels and sift powdered sugar over the cake.

Serve warm.