Beat eggs at number 8 speed until thick and lemon colored. Add sugar and mix well. Add water and vanilla. Sift together flour, baking powder and salt. Fold in egg mixture. Spread batter evenly in greased, waxed paper-lined jelly roll pan. Bake at 375 degrees for 12 – 15 minutes. Loosen sides, turn out on white dish towel sprinkled with sifted powdered sugar. Peel off paper. Trim crusts. Starting at narrow end, roll cake and towel together; cool on rack. Unroll, remove paper; spread with your favorite jelly. Roll up. Enjoy.