Follow the directions for picking and preparing dandelion flowers above.
Mix the salt and baking powder into the flour. Add the beer and stir until mixed. Put the batter in the fridge.
Heat the oil to 350° in a heavy pan or fryer.
After your dandelion flowers are clean and dry - dip them petal side down into the batter. Shake off excess without shaking off too much batter.
Place each flower into the hot oil after you shake the excess batter off. Don't set them aside to fry all at once.
Fry the fritters until they are golden brown. By the time you drop the last fritter into the oil the first one in will be ready to come out.
Drain on a paper grocery bag or towel. Serve with dipping sauce.