How would you be using it? For most things, I would give a vehement no since I can taste the difference between the two and confectioner's sugar contains cornstarch in addition to sugar so it will behave differently than Splenda. And unless you are cooking for someone who is a diabetic or on a strictly low-sugar diet, I don't think that sacrificing the taste and quality of confectioner's sugar is worth the caloric difference you'll get from using a no-calorie sweetener. I know that Splenda advertises that it can be substituted for sugar in baked goods and ice creams, but even if it is "made from sugar," it is not sugar!
For what application? I believe the short answer is no. See if this applies from their website:
In recipes where the amount of sugar is quite high, sugar often contributes significantly to the structure and texture. So for frosting, candy, fudge, caramel, pecan pies, angel food or pound cake you’ll get the best results when you only replace about 25% of the sugar required with SPLENDA® Granulated Sweetener instead of a full sugar replacement.
http://www.splenda.com/cooking-baking
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In recipes where the amount of sugar is quite high, sugar often contributes significantly to the structure and texture. So for frosting, candy, fudge, caramel, pecan pies, angel food or pound cake you’ll get the best results when you only replace about 25% of the sugar required with SPLENDA® Granulated Sweetener instead of a full sugar replacement.
http://www.splenda.com/cooking-baking