If frozen, thaw shrimp under cool running water. Peel & devein shrimp but leave the tails on. Make sure the shrimp are thoroughly dried so the batter sticks (I used paper towel for this).

Meanwhile, make the dipping sauce by combining the dipping sauce ingredients. Refrigerate until needed.

Prepare the batter by adding the flour, garlic powder, salt & pepper, and beer to a bowl. Whisk until smooth. 

Line a large plate with paper towel to absorb any oil from the fried shrimp.

In a heavy pot, add about 1/2 inch of peanut oil. Heat on medium-high heat. To be safe, you really should use a deep fry thermometer. It should read between 350F-375F.

You'll want to coat the shrimp in the batter one by one, and then carefully place them into the hot oil. Work quickly, and ensure you don't overcrowd the shrimp (I ended up doing three batches). Cook for about two minutes per side (tongs make the flipping job a lot easier) or until they're cooked through and golden but not too browned. When cooked, place them on the paper towel lined plate.

Serve with the dipping sauce and fresh wedges of lemon if desired. These are best served hot - the batter does soften up as they cool.