2 cups of all purpose flour
1 1/2 cups of beer
1 tablespoon of salt
Oil for deep frying
1 1/2 teaspoon of garlic powder
36-48 medium mushrooms, whole
1 teaspoon of baking powder

Combine the flour, salt, garlic powder, and baking powder in a medium bowl. Add the beer and whisk until smooth. Cover and chill for 30 minutes. Whisk again, and let it stand in refrigerator until ready to use. Batter can be prepared 1 day ahead if desired. Heat oil to 375 F. With the stem down, dip each mushroom into batter, covering cap completely. Fry in batches until golden brown. Allow the oil to return to 375 F before adding next batch.