No, baking powder and baking soda (bicarbonate of soda) are not the same thing. Baking soda is a pure chemical compound (sodium bicarbonate) that requires an acid and moisture to activate and produce carbon dioxide for leavening. Baking powder contains baking soda along with an acid (usually cream of tartar) and a moisture-absorbing agent, allowing it to leaven baked goods on its own when mixed with liquid.
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