Combine baking powder, salt and eggs in bowl.
Beat, gradually adding sugar, until mixture becomes thick and light colored.
Gradually fold in sifted flour; add vanilla.
Line a 15 x 10 x 1-inch jelly roll pan on bottom with paper; then grease sides and paper.
Pour batter into pan.
Bake in a hot oven (400°F.) for 13 minutes.
Turn cake out onto cloth, which has been sprinkled with confectioners' sugar.
Quickly remove paper and cut off crisp edges of cake.
Then roll cake, rolling cloth up in cake.
Let stand on cake rack about 30 minutes.
Unroll cake, spread about 2 cups of Coconut Whipped Cream on roll and roll again.
Spread with remaining filling and sprinkle with coconut.