In a medium bowl, whisk together the flour, baking powder, and salt.
Add the butter and water, and stir using a fork or wooden spoon. Once the ingredients are loosely combined, use your hands (sprayed with cooking spray or oil) to continue mixing until fully combined. The dough should be soft and silky.
Place the dough onto a lightly floured surface, and knead for 1-2 minutes.
Cover with a dish towel, and let the dough rest for 10 minutes.
Remove the dish towel and cut the dough into 12 equal pieces, then shape them into balls.
Use the palm of your hand to press down onto each ball and flatten it, then roll it out using a rolling pin. Roll to desired size/thickness.
Heat a medium sauté pan over medium-high heat. Once it’s hot, add a tortilla and let it cook. Once you see small bubbles on the top, it’s time to flip. Cook the second side, then remove from the heat. Place in a tortilla warmer or on a plate and keep covered with a dish towel to keep warm.
Repeat with remaining tortillas.