In a large bowl, combine flour, salt, and baking powder.
Add vegetable oil or lard and mix until crumbly.
Gradually pour in warm water while mixing until a dough forms.
Knead the dough on a floured surface for about 5 minutes until smooth.
Divide the dough into 8 equal balls and cover with a damp cloth.
Preheat a skillet over medium-high heat.
Roll out each ball into a thin circle about 8 inches in diameter.
Cook each tortilla in the skillet for about 1 minute on each side, until lightly browned.
Keep cooked tortillas warm in a clean kitchen towel.
Serve immediately or store for later use.