Step 1

Whisk flour, baking powder, and salt together in a medium bowl. Add the softened butter and use the back of a fork to blend it into the flour mixture.

Step 2

Stir in the 2/3 cup lukewarm water with a fork until a shaggy dough forms.

Step 3

Turn out onto a floured surface and knead briefly, 1-2 minutes or until the dough comes together — it’s OK if it’s a little sticky still.

Step 4

Cut the dough into 2-oz. pieces for taco-sized tortillas or 3-oz pieces for burrito-sized tortillas. You will have 10 small pieces or 5 larger pieces. Shape pieces into a ball using flour as needed.

Step 5

Cover with a very light kitchen towel or plastic wrap. Be careful that your room isn’t too hot. Let the dough rest 30 minutes and up to two hours (at room temperature or 24 hours in the fridge. If you need to store the dough in the fridge, transfer balls to an airtight container.)

Step 6

Roll out each ball to about 6 – 8 inches (taco) or 10 to 12 inches (burrito) in diameter, or till you can see the counter start to come through — in other words, roll them as thinly as you are able.

Step 7

Heat a 12 inch non-stick or cast-iron pan (do not add any oil) on medium-high. Lay the tortilla in the pan and cook until it puffs and little brown spots on the underside appear. Turn with tongs or your fingers and cook again till lightly brown. Each tortilla takes about 60 seconds. You don’t really want the tortilla to brown at all.

Step 8

Use immediately or let cool completely; then transfer to an airtight bag.