Beat eggs until fluffy. Add sugar gradually, beating constantly for 20 minutes. Add flour and baking powder. Mix well. Finally add anise extract or oil. Drop by teaspoonsful on greased and floured cookie sheets. Let stand 8 hours or overnight. (They will get little "mushroom" tops on them). Bake at 325' for 10 minutes or until creamy color....do not brown. Makes about 4 dozen small cookies.