Pour 3-inches of oil (or more, depending on size of pan),
into a large cast-iron dutch oven or large pot.
Heat until oil reaches about 375°
Meanwhile, mix beer, flour, garlic powder, salt and pepper in a large bowl.
Mix until smooth, well blended and free of lumps.
Dip mushrooms into batter and coat well.
Fry mushrooms in batches, in hot oil until crispy and brown. About 8 minutes.
Remove mushrooms from oil.
Drain on a plate lined with paper towels to drain off excess oil.
Sprinkle with salt and serve with your favorite dipping sauce.