Step 1

Make the dough: Whisk together the flour, baking powder, and salt. Add the butter and mix it into the flour until it resembles coarse crumbs, using a pastry cutter or 2 knives. Pour in the water and mix until everything starts to come together. Dump the shaggy dough onto a clean surface and knead until uniform and smooth.

Step 2

Divide into 12 equal pieces for large tortillas or 24 pieces for small tortillas. Roll each piece into a ball, then cover balls with plastic and let rest 20 minutes.

Step 3

Finish the tortillas: Using either a tortilla press or a rolling pin, roll each piece into a ball and flatten until about 2mm in thickness. Heat a large skillet over medium-high and cook for about 30 seconds to 1 minute on each side, or until browned. Transfer to a plate and cover with a kitchen towel to keep them warm. Repeat with remaining dough.