Combine Dry Ingredients:
In a large mixing bowl, whisk together the flour, salt, and baking powder.

Incorporate the Fat:
Add the butter (or shortening) to the flour mixture. Use your hands or a pastry cutter to work the butter into the flour until it resembles coarse crumbs. The mixture should look like little crumbs or pea-sized pieces of dough.

Add Water:
Gradually add the warm water, mixing with your hands or a spoon as you go. Continue adding water until the dough starts to come together into a ball. You may not need the full 3/4 cup of water, so add it slowly.

Knead the Dough:
Transfer the dough onto a lightly floured surface and knead for about 2-3 minutes until smooth and elastic. If the dough feels sticky, sprinkle a little flour; if it feels too dry, add a few more drops of water.

Rest the Dough:
Once kneaded, divide the dough into 8-10 equal portions and roll each into a small ball. Cover them with a clean kitchen towel and let them rest for 20-30 minutes. This step helps the gluten relax, making the tortillas softer and easier to roll out.

Roll Out the Dough:
After the dough has rested, use a rolling pin to roll each ball into a thin circle (about 6-8 inches in diameter). Try to keep the dough evenly rolled, but don’t worry about perfection—it’s okay if they aren’t perfectly round!

Cook the Tortillas:
Heat a large skillet or cast-iron pan over medium-high heat. Once the pan is hot, place a tortilla into the pan (no oil needed). Cook for about 1-2 minutes until bubbles start to form on the surface. Flip and cook the other side for another 1-2 minutes until golden brown spots appear.

Keep Warm:
Remove the cooked tortilla from the skillet and place it in a clean kitchen towel to keep it warm. Repeat the process with the remaining dough balls.

Serve:
Enjoy your freshly made flour tortillas with tacos, burritos, wraps, or as a side to your favorite Mexican dishes!