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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.
Baking soda and cream of tartar, for example. One thing to keep in mind, if you make your own baking powder this way, is that baking soda can leave a bitter taste in baked goods if you use too much. A good substitution is for every 1 tsp. of baking powder use 1/4 tsp. of baking soda, and 1/2 tsp. cream of tartar.