In a large mixing bowl, combine the flour, salt, and baking powder (if using). Mix well with a spoon or whisk.

Add the vegetable oil or melted butter and blend into the flour mixture until it resembles a crumbly texture.

Gradually add warm water, stirring until the dough starts to come together. If the dough feels too dry, add a bit more water, or if it’s too sticky, incorporate a little more flour.

Knead the dough on a floured surface for about 2-3 minutes until it becomes smooth and elastic.

Cover the dough with a towel or plastic wrap and let it rest for at least 30 minutes.

After resting, divide the dough into 8-10 equal pieces. Shape each piece into a ball.

On a floured surface, roll each ball into a thin round shape, about 6-8 inches in diameter.

Heat a skillet or griddle over medium-high heat. Cook each tortilla for 1-2 minutes on each side or until lightly browned and cooked through.

Keep the cooked tortillas warm in a cloth-lined basket while you continue cooking the rest.