Instructions
In a large bowl, combine flour, salt and baking powder
Add butter or lard to the flour mixture and cut in with your fingers or a pastry cutter, until combined.
Slowly pour in the liquid, stirring and kneading as you go until dough forms and the sides of the bowl are clean.
Knead for several minutes until the dough is soft and smooth.
Divide the dough into equal pieces and roll each into a ball.
Cover the dough balls with plastic and a kitchen towel, and let rest for about 20 minutes.
On a lightly floured surface, roll each ball into a thin round. You can also use a tortilla press for a more perfectly round tortilla.
Heat a dry pan over medium heat and cook each tortilla for about 30–60 seconds per side, flipping when bubbles appear.
Stack the cooked tortillas in a clean towel as you go to keep them warm and soft.