In a medium bowl, whisk together the flour, baking powder, and salt until well combined.Mix in the butter with your fingers then slowly stir in the water. Knead on a lightly floured surface until a smooth and elastic dough is formed.

Heat a large skillet over medium to medium high heat. While skillet is heating, roll tortillas into 7- to 8-inch diameter circles, using a bit of flour to prevent sticking. Place a tortilla into hot skillet and cook until it bubbles up a bit and light brown spots form on the underside, anywhere from 10 to 60 seconds depending on how hot your pan is and how thick your tortillas are. Flip tortilla and cook until second side is done. Repeat until all tortillas are cooked.

Serve immediately or store in a tightly covered container. To reheat, stack on a plate and cover with a samp paper towel. Microwave for 15 to 30 seconds or until warm.