IPA: /ˌoʊvərˈpaʊərɪŋ/
KK: /oʊvərˈpaʊərɪŋ/
Very strong or intense, to the point of being difficult to handle or resist.
The overpowering smell of the flowers filled the room.
Overpowering → It is formed from "over-" (meaning excessively or beyond) and "power" (from Old French *poer*, meaning ability or strength) and the suffix "-ing" (indicating the action or process). The word "overpowering" describes an action that exceeds or overwhelms one's ability or strength.
Think of something that is 'beyond' ('over-') your 'strength' ('power') — that's why overpowering means something that overwhelms you.
No commonly confused words.