Add flour, salt, baking powder to a large bowl. Then add butter.
Thoroughly mix using your fingers until the mixture resembles a coarse meal.
Pour in the water a little at a time to form a soft dough.
Place dough on a lightly floured board and knead for about 6-8 minutes. Dough should be soft, elastic and smooth.
Divide dough into about 12 pieces, about 6-7 inches or divide into 8 pieces for slightly bigger pieces. Let it rest. The resting of the dough helps to relax the gluten and makes it not only easier to work with but also produces tender tortillas.
Glently flatten out dough and roll out. Begin rolling out the dough from the center working outwards. Rotate the dough out each time you roll it.
Heat a large skillet over medium/high heat.
As soon as the skillet heats up, place tortillas in the pan and cook for about 1 minute or until the bottom surface has a few light brown spots and the surface starts to bubble. Flip the tortilla and cook for about 20 - 30 seconds.
You want your tortillas to have dark brown spots and be tender. Remove tortillas with tongs and place in a tortillas warmer or covered container. Proceed with the next dough.
If flour starts to accumulate in the skillet during the cooking process, wipe it down in between each tortilla.
Store tortillas in an airtight container to prevent it from quickly drying out. You may refrigerate for up to a week.
You can easily freeze the tortillas. Place each tortilla in between parchment paper, then place in a ziploc bag or airtight bag.