Combine salt, baking powder and flour in a bowl and set aside.
Cream eggs, sugar and milk in a large bowl.
Add flour mixture to wet mixture and beat until smooth.
Batter needs to be thin enough to pour.
Heat the oil to 375 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 batter. Each funnel cake should use about half a cup of batter.
Pour batter into oil in circular motion overlapping itself.
Fry until golden brown then turn over carefully and fry other side for one minute.
Drain on paper towels, sift powdered sugar over cake.