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Step 1
In a medium-sized bowl, whisk together flour, baking powder, and salt. Add butter (if you’re using oil instead, add it in step 2). Use your fingers to work the butter into the flour until the mixture resembles wet sand.
Step 2
Pour in the water (plus the oil, if you are not using butter).
Step 3
Stir with a fork to bring the dough together.
Step 4
Turn the dough out onto a lightly floured counter or cutting board and knead briefly, just until the dough forms a ball. If the dough is too sticky, gradually add a bit more flour.
Step 5
Divide the dough into 4 or 5 pieces. Roll into round dough balls.
Step 6
Allow the balls of dough to rest, covered with a towel for about 30 minutes.
Step 7
Heat either a cast iron skillet or a non-stick skillet over medium heat. Working with one piece of dough at a time, flatten each ball into an approximately 8-inch (20 cm) round using a rolling pin on a floured surface.
Step 8
Transfer one round to preheated skillet. Cook until dough bubbles and golden brown spots begin to form on the bottom, about 40 seconds.
Step 9
Flip tortilla and cook until second side develops golden spots. Transfer to a plate and cover with a clean dish towel to keep warm. Repeat with remaining dough.