In a large mixing bowl, whisk together the flour, salt, and baking powder.

Pour in the vegetable oil or melted butter, and mix until the flour resembles coarse crumbs.

Add the warm water gradually, stirring until the dough begins to come together.

Transfer the dough to a floured surface and knead for about 5 minutes.

Cover the dough with plastic wrap or a towel and let it rest for at least 15 minutes.

Divide the dough into 10 equal pieces and roll them into balls.

On a floured surface, roll each ball into a thin circle, about 10 inches in diameter.

Heat a cast iron skillet over medium-high heat and cook each tortilla for about 30 seconds on each side.