Line a greased 15-in. x 10-in. x 1-in. baking pan with waxed paper. Grease the paper; set aside. In a large bowl, beat eggs for 3 minutes. Gradually add sugar; beat for 2 minutes or until mixture becomes thick and lemon-colored. Beat in water and vanilla. Combine the flour baking powder and salt; fold into egg mixture. Spread batter evenly in prepared pan.
Bake at 375° for 12-14 minutes or until cake is lightly browned. Cool for 5 minutes; turn onto a kitchen towel dusted with confectioners' sugar. Peel off waxed paper. Roll up cake in the towel jelly-roll style, starting with a short side. Cool on a wire rack.
Unroll cake; spread with ice cream to within 1 in. of edges. Roll up again; cover and freeze until firm. May be frozen for up to 2 months. Place seam side down on a serving platter. Dust with confectioners' sugar and decorate with pecans before serving if desired. Yield: 10 servings.