Sift flour, baking powder and salt together. Set aside. Beat egg yolks with cold water and vanilla until light. Gradually add sugar, beating well until thick and lemon-colored. Set aside.

Beat egg whites until soft peaks are formed. Add sugar gradually, beatinh well until very stiff but not dry. Fold egg yolks alternately with flour mixture into egg whites.

Pour into prepared pans. Bake at 350°F. about 20-25 minutes. Cool and frost with your favorite icing.

Any DESIRED ICING can be used!