In a large bowl, combine flour, salt, and baking powder.
Add vegetable oil or melted butter and mix well.
Gradually add warm water and mix until a soft dough forms.
Knead the dough for 5–7 minutes until smooth and elastic.
Cover the dough and let it rest for 20–30 minutes.
Divide the dough into equal-sized balls.
Roll each ball into a thin, round tortilla on a lightly floured surface.
Heat a dry skillet or griddle over medium-high heat.
Cook each tortilla for 30–60 seconds on each side until light brown spots appear.
Place the cooked tortillas in a clean kitchen towel to keep them soft.
Serve warm with your favorite fillings or dips.