Mix the dry ingredients: flour, salt, baking powder.
In a separate bowl: combine water and the oil.
Slowly add the water mixture to the dry mixture. Mix as you go.
Lightly flour a cutting board: kneed the dough.
Cover dough. Let sit for 20 minutes.
Break dough into 8 balls. Let sit for ten minutes.
On a floured surface: roll the dough flat. (From the center out)
On a low / medium heated pan, cook the tortillas for about a minute. Check the tortilla and watch the bubbles start to form.
Flip. Once this is done--repeat for the remaining tortillas.
Enjoy.
