Combine eggs, milk and brown sugar. Mix flour, baking powder and salt; then beat into egg mixture until smooth. In an electric skillet or deep fryer heat oil to 375 degrees.
Cover the bottom of the funnel with your finger then fill with 1/2 cup of batter. Take finger away and make swirly patterns in the hot oil. Fry for 2 minutes on each side or until brown. Drain on paper towel, then dust with powder sugar.