Preheat oven to 450 degrees. Spray a baking sheet with non-stick spray and set aside.

Place the potatoes in a large pot of water and bring to a boil. Boil until tender, about 10 to 15 minutes. Drain the potatoes and place in a single layer on a baking pan. Using the bottom of a heavy glass (or similar item) gently smash each potato just until the potato begins to flatten. If the potatoes are too smashed they will stick to the pan.

Drizzle potatoes with the olive oil and garlic powder. Roast for 10 minutes or just until the edges of the potatoes begin to brown. Remove from oven and sprinkle parmesan over top.