Preheat oven to 400°F.

Grease, or spray cooking oil on 10”x15” rimmed baking sheet, ensuring sides are well-greased. Line bottom of pan with parchment paper. Lightly spray parchment paper with cooking oil.

Sift flour, baking powder, and salt together. Set aside.

Beat eggs until frothy. Slowly and steadily add the sugar and beat until light-colored and slightly thickened. Beat in vanilla, almond flavouring, and water.

Add the sifted dry ingredients to the egg-sugar mixture. Stir just until incorporated.

Pour batter into prepared pan. Bake 9-12 minutes or until cake tester inserted into cake comes out clean and cake springs back from a light touch. Do not overbake.

While cake is baking, lay a clean tea towel on counter and generously sprinkle with sifted icing sugar. Remove cake from oven and run knife around all four edges to loosen cake from pan sides. Invert baked cake on sugar-dusted tea towel. Peel off parchment paper being careful not to tear cake.

Trim off outside edges of cake. Rolling from the narrow end of the cake, roll up cake and tea towel together. Transfer to wire rack and cool for about 15 minutes. Carefully unroll the cake and spread with jam or jelly, leaving about ½” on sides of cake free of jam or jelly. Re-roll. Refrigerate for at least 30 minutes. Dust with icing sugar, cut, and serve.