Combine butter and brown sugar in a sauce pan. Cook until bubbly, stirring constantly. Once bubbly, cool to lukewarm and pour into a mixer.
Add eggs and vanilla. Mix until smooth.
In a seperate bowl mix flour, baking powder, and salt. Cut gumdrops into halves or fourths and add a little at a time to the flour mixture, coating on all sides so they don’t stick together.
Add flour mixture to the mixer and combine all ingredients together.
Pour batter into a greased 9 x 13 pan.
Bake at 350 for 20-25 minutes. Sprinkle with powdered sugar.