In a medium bowl, whisk together the flour, baking powder, and salt until well combined. Transfer to the bowl of a large food processor. Add the butter and pulse until the mixture resembles cornmeal, about 15 (1-second) pulses. With the food processor running, slowly stream in the warm water.
Process until the dough forms a rough ball.
Turn out dough onto a lightly floured work surface. Knead for 1 minute until smooth and elastic. Divide the dough into 10 equal pieces and roll into balls. Cover dough balls with a clean kitchen towel and allow to rest for 15 minutes.
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 damp paper towel. Microwave for 15 to 30 seconds or until warm.
If you prefer, you may substitute the butter with lard or vegetable shortening.
You may make this recipe by hand instead of using a food processor. Mix in the butter with your fingers or a pastry cutter until the mixture resembles cornmeal, and then slowly stir in the water. Knead on a lightly floured surface until a smooth and elastic dough is formed.
For thinner tortillas, divide dough into 12 balls. For thicker tortillas, divide it into 8 balls.
To roll tortillas into a round-ish shape, roll flattened ball of dough in one direction from the center to the top edge. Turn the dough a quarter turn and roll again from the center to the top. Repeat rolling and turning until tortilla is to desired size and shape.
Do not stack rolled tortillas while waiting to cook them or they may become soggy.
Before cooking a rolled out tortilla, toss it back and forth a bit between your hands to knock off any excess flour.
If flour does start to accumulate in your pan it will burn, so be sure to carefully wipe flour out of pan between cooking tortillas.
If tortilla doesn't have golden spots after 1 minute, slightly increase heat. If the spots are dark brown or black, decrease heat.