Note: You can prepare dough manually, with a food processor or a stand mixer. I am using a food processor.
Combine flour, salt and baking powder in a food processor. Pulse for 2 minutes to blend ingredients. Add soften butter and pulse for another minute. With food processor running, slowly pour warm water. Once dough forms into a ball, stop food processor.
Transfer dough to a lightly floured surface and knead for 2 to 4 minutes until smooth. Divide dough to 10 pieces and roll into dough balls then cover with a kitchen towel and rest dough for 15 minutes. Note: If you roll out the dough and it is not pliable, rest it for another 15 minutes.
Using a floured rolling pin, roll it up and down, side to side until it forms a circle with a diameter of 8 inches.
Depending on your preference, roll out and cook each tortilla or roll out all the tortillas then wrap in a damp cloth to keep it moist before cooking.
Prepare tortilla warmer or a plate lined with a big cloth to wrap all cooked tortillas. This will keep tortillas warm and moist.
Lightly wipe cast iron or non-stick pan with oil. Place it over medium heat. Once heated, place and cook tortilla. It will bubble up around 15 to 20 seconds, then press it down with a kitchen utensil. Once it reach 60 seconds, flip it. It is normal for tortilla to develop some brown spots. Cook this side for 20 to 30 seconds. Remove from pan and transfer to plate. Wrap it with cloth. Repeat for all tortillas.
Serve while warm.
Reheat tortilla in a microwave covered with a damp paper towel or cheese cloth for about 15 seconds or until warm.
Cast iron or non-stick pan should be hot but not too hot when cooking tortilla.