In a mixing bowl, combine the all-purpose flour, salt, and baking powder until evenly mixed.
Add the vegetable oil (or lard) to the dry ingredients and mix until crumbly and well incorporated.
Gradually pour in the warm water while stirring the mixture until a dough begins to form.
Knead the dough on a lightly floured surface for about 5 minutes, or until smooth and elastic. Cover it with a clean kitchen towel and let it rest for 10 minutes.
After resting, divide the dough into 8 equal portions, rolling each one into a ball.
Use a rolling pin to flatten each ball into a thin circle, about 8 inches in diameter.
Preheat a skillet or griddle over medium-high heat. Cook each tortilla for about 30-45 seconds on each side, or until lightly browned and cooked through.
Stack cooked tortillas on a plate and cover them with a kitchen towel to keep them warm and soft.
Store any leftover tortillas in an airtight container for up to 3 days, or freeze them for longer storage.