Make the Beignets: combine all the ingredients in a mixer fitted with a paddle attachment and mix until smooth. Roll into 1 1/2-inch balls (the size of a walnut) and set aside on a plate. Refrigerate until ready to cook.
Just before serving, heat 2 to 3 inches of oil in a deep, heavy pot fitted with a deep-frying thermometer to 365 degrees F. Working in batches, to avoid crowding the pot, fry the balls until golden brown all over, moving them around in the oil to make sure they cook and brown evenly. Remove from the oil and drain on paper towels or a brown paper bag. Dust with powdered sugar and serve warm. (Make sure to let the oil return to 365 degrees F between batches.)
Recipe courtesy of Gale Gand, "Gale Gand's Short and Sweet" by Gale Gand and Julia Moskin, Clarkson N. Potter Publishers, 2004
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