Preheat oven to 400°F. Grease a 15x10x1-inch jelly roll pan. Line bottom with parchment paper; grease paper.
Sift flour, baking powder and salt onto parchment paper and set aside.
In a mixer bowl, beat egg yolks on high speed until thick and lemon colored. Slowly add sugar then beat an additional 2 minutes after all the sugar is added until thick and light in color. Add in vanilla.
Fold in flour mixture in thirds until completely blended.
In a separate mixer bowl, beat egg whites on high speed until stiff but dry peaks haven't formed.
Fold in egg whites. Spread batter evenly into prepared pan.
Bake for 9 to 11 minutes, or until top springs back when lightly touched.
While cake is baking sift the powdered sugar all over the tea towel.
Remove cake from oven and turn out immediately onto the tea towel Gently roll the cake in the towel and hold aside, seam side down.