In a mixing bowl, combine the flour, baking powder, salt, and pepper.
In another bowl, whisk the eggs. Add the beaten eggs, beer, and vegetable oil to the first mixture and stir until smooth.
Dip the cauliflower florets in the batter to coat thoroughly; working in small batches, fry the cauliflower florets for about 3 to 4 minutes in the hot oil, or until they are golden brown.
With a metal slotted spoon, remove the cauliflower florets to paper towels to drain.