Combine flour, salt and baking powder in a mixing bowl
Mix the dry ingredients until well combined
Make a well in the centre of the dry ingredients and add oil and water
Stir well until all the dry ingredients are incorporated and the dough forms a loose ball
Turn dough out onto a lightly floured work surface and knead for 1-2 minutes until the dough is nice and smooth
Transfer dough to a lightly floured work surface.
Divide into 16 equal portions. Turn each piece to coat with flour. Form each piece into a ball and flatten with the palm of your hand.
Cover flattened balls of dough with a clean kitchen towel and allow to rest for at least 15 minutes (or as much as 2 hours) before proceeding.
After the rest period, heat a large pan over medium heat.
Roll each dough piece into a rough circle, about 6-7 inches in diameter, keep work surface and rolling pin lightly floured.
Don’t stack uncooked tortillas on top of each other or they will stick together. (I like to separate my tortillas with parchment paper.)
When the pan is hot, place one dough circle into the pan and allow to cook 45 seconds to 1 minute or until the bottom surface has a few pale brown spots and the uncooked surface is bubbly. If browning too fast, reduce the heat a bit. If it’s taking longer than a minute to see a few pale golden brown spots on the underside of tortillas, increase the heat a bit. Flip to other side and cook for 15-20 seconds. The tortillas should be nice and soft but have a few small brown spots on the surface.