Line a 2 quart casserole (greased) with sliced onions along bottom and half way up sides. Trim shoulder steak of fat, cut into large bite-size pieces. Coat the shoulder steak with flour and place meat on top of onions in casserole. Sprinkle onion soup mix in between layers of meat and on top of final layer. Peel and slice potatoes and arrange in layers on top of meat. Sprinkle a little salt and garlic powder between potato layers. Add water and bake in 325° F oven for 3 hours. Remove cover last 1/2 hour of baking so potatoes brown. Serves 4.