Mix the flour, salt, and baking powder in a large bowl.
Add the lard or butter, and thoroughly mix it into the flour with your hands until it resembles coarse meal.
Pour in the water a little at a time to form a soft dough.
Turn the dough out onto a lightly floured surface and knead for 6-8 minutes. The dough should be soft, elastic, and smooth.
Divide the dough into 12 evenly sized balls for smaller tortillas or 8 for slightly larger tortillas. Let them rest to relax the gluten and make it easier to work with and produce more tender tortillas.
Gently flatten out the dough balls and roll each of them out. Begin rolling from the center, working outwards. Rotate the disk each time you roll it.
Heat a large cast-iron skillet or griddle over medium-high heat. As soon as the skillet is hot, place a tortilla in the pan and cook it for about 1 minute or until the bottom has a few light brown spots and the surface starts to bubble. Flip the tortilla and cook for 20-30 seconds longer.
You want your tortillas to have some dark brown spots and be tender. Remove the tortilla with tongs and place it in a kitchen-towel-lined tortilla warmer or round container. Cover with the towel, and proceed with the remaining dough balls.