Preheat oven to 450 F
First combine the soda water, flour salt and pepper together, then dip the cauliflower into the batter, shake off any excess batter and coat it with panko breadcrumbs.
Spread the battered & breaded cauliflower onto a lined and oiled sheet pan, lightly spray a coat of oil on top and bake for 6-8 minutes until the cauliflower is tender but still have a bit of a snap to it.
Sprinkle some seasoning salt of your choice and serve.