PREHEAT oven to 350° F. Lightly grease a 9-inch square baking pan.
COMBINE flour, baking powder and salt in a small bowl. Combine Nescafé and water in a medium saucepan; stir until coffee is dissolved. Add granulated sugar and butter. Cook over medium heat, stirring frequently, until mixture comes to a boil. Remove from heat; stir in morsels until smooth. Add eggs, one at a time, beating well after each addition. Stir in flour mixture. Pour into prepared baking pan.
BAKE for 30 to 35 minutes, or until wooden pick inserted in center comes out clean. Cool completely in pan on wire rack. Cut into squares; sprinkle with powdered sugar.