Some recipes call for baking soda, while others call for baking powder. Which ingredient is used depends on the other ingredients in the recipe. The ultimate goal is to produce a tasty product with a pleasing texture. Baking soda is basic and will yield a bitter taste unless countered by the acidity of another ingredient, such as buttermilk. You'll find baking soda in cookie recipes. Baking powder contains both an acid and a base and has an overall neutral effect in terms of taste. Recipes that call for baking powder often call for other neutral-tasting ingredients, such as milk. Baking powder is a common ingredient in cakes and biscuits.