It depends on what you mean. You will have to use magic or science as the basis for superpowers, but that doesn't mean you have to be superdetailed about either one.
And it's kind of a false-choice, anyway.
By "powers" I'm assuming you mean special abilities that we would consider fantastical. E.g. making things move with your mind, or walking through walls.
There's a lot that we would have once considered to be magical, like you staring into a glowing box, hallucinating words based on a series of pixels generated by someone half a continent away.
But that's what you're doing right now.
The old axiom of "any sufficiently advanced technology is indistiguishable from magic" is absolutely true. Even the fantastical and magical are actions and technologies that are based on different framework. In a world of magic, the process of bartering with gods, or using your aura, or harnessing unobtanium is a science, that we simply call magic because it operates on a totally seperate set of physics.
The digging into science bit is simply what that looks like with our set of physics, and in our universe.
By definition you'd either have to deal with the fantastical in our world (science), or in another world with different rules (magic).
How far you delve into that science is totally up to you, and generally you'd only want to delve as deep as the reader needs.
Does the reader need to actually see my back-end calculations on the Aetheric Tables?
No. They need to know that my MC doesn't have the magic juice to pull down a skyscraper with their mind.
I only explain to them just enough so they understand what is and isn't possible, so the plot and challenges can be contextualized and have real stakes and comprehensible, satisfying, solutions.
You're overthinking this, homie.
Start with the heart of your art, and build out whatever magic, or tech, or fairies help you tell that story, and keep it as simple as you can.