Sift together flour, baking powder and salt; set aside. In a large bowl of electric mixer, beat egg yolks until thick and lemon colored. Gradually add water, beating until mixture is pale colored and foamy on top. Gradually beat in sugar, and continue beating until sugar is dissolved. Lightly hand-whisk in almond extract. Sift dry ingredients over and fold into yolk mixture in three additions. In a separate bowl with clean beaters, beat egg whites with cream of tartar until soft peaks form. Turn over yolk mixture and gently fold in. Turn into an ungreased 10 inch tube cake pan. Bake in a 325 ° F oven until cake springs back when lightly touched, about 1 hour. Invert pan and allow to cool. Loosen from pan with a thin bladed knife.
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