Preheat oven to 350°F. Grease and line a jelly roll pan with parchment paper. Dust a towel with powdered sugar.
In a bowl whisk together flour, baking powder, and salt.
In a separate bowl beat eggs until thick and pale. Gradually add sugar and beat until fluffy. Mix in almond extract.
Fold dry ingredients into egg mixture gently.
Spread batter evenly into prepared pan.
Bake 20 minutes or until cake springs back lightly.
Immediately invert cake onto powdered sugar towel. Remove parchment paper.
Roll cake with towel inside starting at short end. Cool completely.
Unroll cake and spread filling evenly.
Re-roll cake without towel.
Dust with powdered sugar and chill before slicing.