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Report Abuse. Baking powder and baking soda are almost the same thing, but baking powder has a heat activated acid that causes it to produce CO2 when its in the oven. hence the term 'doulbe acting'. Powder also needs an acid to activate it. Baking soda is used mainly for adjusting the pH of a baked good.
Substituting in Recipes. You can substitute baking powder in place of baking soda (you'll need more baking powder and it may affect the taste), but you can't use baking soda when a recipe calls for baking powder. Baking soda by itself lacks the acidity to make a cake rise. However, you can make your own baking powder if you have baking soda and cream of tartar. Simply mix two parts cream of tartar with one part baking soda.