Mix Dry Ingredients: In a large bowl, whisk together the flour, salt, and baking powder.

Add Fat: Add the vegetable oil, lard, or shortening to the flour mixture. Use your fingers or a pastry cutter to work the fat into the flour until the mixture resembles coarse crumbs.

Add Warm Water: Gradually add the warm water, a little at a time, mixing until the dough comes together. The dough should be soft but not sticky. If it's too dry, add a bit more water; if it's too sticky, add a little more flour.

Knead the Dough: Transfer the dough to a lightly floured surface and knead for about 2-3 minutes until smooth and elastic.

Rest the Dough: Divide the dough into 10-12 equal portions (depending on how large you want your tortillas). Roll each portion into a ball. Cover the dough balls with a clean kitchen towel and let them rest for about 15-20 minutes. This allows the dough to relax, making it easier to roll out.

Roll Out the Tortillas: On a lightly floured surface, use a rolling pin to roll each dough ball into a thin circle, about 6-8 inches in diameter. Try to roll them as thin as possible for the best texture.

Cook the Tortillas: Heat a large skillet or griddle over medium-high heat. Once hot, place one rolled-out tortilla in the skillet. Cook for about 30-40 seconds, or until bubbles start to form and the bottom has golden-brown spots. Flip the tortilla and cook for another 30 seconds. Adjust the heat as necessary to avoid burning the tortillas.

Keep Warm: Transfer the cooked tortilla to a plate and cover with a clean kitchen towel to keep warm. Repeat with the remaining tortillas.

Serve: Serve the homemade flour tortillas warm with your favorite fillings, or use them for tacos, burritos, or wraps.