Simmer the spinach and artichoke hearts in a cup of water in a small saucepan over med. heat until tender, about 10 min. Drain in a colander when done.
Heat the cream cheese in a small bowl in the microwave set on high for 1 min. Or, use a saucepan to heat the cheese over med. heat just until hot.
Add spinach and artichoke hearts to the cream cheese and stir well. Stir in the Parmesan, pepper flakes, salt, garlic powder and ground pepper, combining well.
Serve hot with crackers or toasted bread for dipping.