Mix 2 cups all-purpose flour, 1/2 teaspoon salt, and 1/4 teaspoon baking powder
Add 3 tablespoons oil or melted shortening
Stir in about 3/4 cup warm water gradually
Knead the dough until smooth
Cover and rest the dough for 15 to 30 minutes
Divide the dough into small balls
Roll each ball into a thin circle
Heat a dry skillet over medium-high heat
Cook each tortilla for 30 to 60 seconds per side
Remove when lightly browned and puffed
Stack and cover to keep soft