Whisk together flour, salt, and baking powder in a bowl.
Add lard or vegetable oil and rub it into the flour mixture until it resembles cornmeal.
Add warm water and mix by hand until it forms a dough.
Knead the dough for a couple of minutes until it becomes smooth and elastic.
Cover the dough with a damp kitchen towel and let it rest for 10 minutes.
Divide the dough into 16 even pieces and roll each piece into a ball.
Heat a cast-iron skillet or comal over medium-high heat until very hot.
Lightly flour a work surface and roll out each ball into a disk shape until it's about 1/8 inch thick.
Carefully transfer the tortilla to the skillet and cook for about 30 seconds per side until it's charred and cooked through.
Place the finished tortilla on a tortilla warmer or folded towel and repeat with the remaining dough.
Fill the tortillas with your desired filling and enjoy!
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