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Beat eggs, add milk and sugar. Sift flour, salt, and baking powder together. Add dry ingredients to egg and milk mixture; beat batter until smooth.
Drop from funnel into hot deep fat, holding finger over bottom of funnel to control batter released. Start at center of pan, swirling batter outward, gradually enlarging circle, careful not to touch circles. Fry until golden brown, remove from fat and drain. Sprinkle with powdered sugar.
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