Mix 2 cups all-purpose flour, 1/2 teaspoon salt, and 1/4 teaspoon baking powder in a bowl
Add 3 tablespoons lard, shortening, or butter
Rub the fat into the flour until crumbly
Add about 3/4 cup warm water gradually
Mix until a soft dough forms
Knead the dough for 2 to 3 minutes until smooth
Cover the dough and let it rest for 20 to 30 minutes
Divide the dough into 8 equal pieces
Roll each piece into a ball
Flatten each ball with a rolling pin into a thin circle
Heat a dry skillet or griddle over medium-high heat
Cook each tortilla for 30 to 45 seconds on the first side
Flip and cook for 30 to 45 seconds on the second side
Flip once more if needed until lightly browned and puffed
Stack the tortillas in a clean towel to keep them soft