Is baking powder the same thing as baking flour?
If you're talking about "cake flour" or generally flour used in baking, no. In fact, I don't know of any product that is called a flour that would be the same as baking powder.

Baking Powder is a leavening agent; it makes things rise, much like yeast. It leavens by combining an acid (like Cream of Tarter) with an alkaline component (usually Baking Soda), and also usually contains an inert starch like cornstarch to prolong shelf life. 

If your recipe is calling for cups of something, it's probably not baking powder :)