The flight instructor reported that he was providing simulated engine failure (SEF) training, with a left 180 degree turn, to the student pilot. He reported that during the second SEF, he cut the power and the student pilot slowly made a left turn from downwind to base. The flight instructor recalled that the student "cut the base leg short" and turned toward the end of the runway. He reported that the airplane was about 25 degrees to the left of the runway centerline, the sun was setting and they failed to see the powerline wires. The airplane struck the wires and fell to the ground sustaining substantial damage to both wings and the fuselage.

The flight instructor reported that there were no mechanical malfunctions or anomalies with any portion of the airplane that would have precluded normal flight operations.

As a recommendation the flight instructor reported that due to the calm wind, he should have switched to the reciprocal runway to mitigate the sun's position during landing.