Mix flour, salt, and baking powder with your hand.

Work oil into the flour mixture until crumbly (I use my hands, it's more fun!).

Add warm water and let rest 5 minutes.

Take a small portion and pat it in a ball. Roll flat like pie crust on a cutting board.

On a VERY hot pan, cook until bubbles form. Flip and cook until raised bubbles are dark brown. These will cook very fast. It takes some practice to get your technique in time with rolling, cooking, flipping, rolling, cooking -- :) Watch for burning!

Note: Yield depends on the size you make your tortillas.