Check the beans for rocks and dirt clods. Discard them. Rinse the beans to clean the residue off the beans. Place the beans in a soup pot and completely cover with water. Bring to a boil, covered. After it comes to a boil, remove the lid, and simmer for 1-1/2 hours or until cooked to desired doneness. Add boiling water if the water boils down to fast. After the beans are cooked, add the salt and garlic powder. Mash with a potato masher until smooth. If desired, use a frying pan with bacon grease or butter and "fry" the refried beans. Serve warm, and enjoy.