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.