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

Add the vegetable oil or melted butter to the dry mixture.

Gradually pour in the warm water, mixing with a fork until the dough starts to come together.

Transfer the dough onto a floured surface and knead for about 2-3 minutes.

Cover the kneaded dough with a kitchen towel and let it rest for at least 15 minutes.

After resting, divide the dough into 8 equal pieces and shape them into balls.

On a floured surface, use a rolling pin to roll each ball into a thin circle about 1/8 inch thick.

Heat a cast iron skillet over medium-high heat.

Cook each tortilla for about 30 seconds on each side until they puff slightly.