Combine flour, salt, and baking powder in a mixing bowl.
Make a well in the dry ingredients and add oil/warm water. Stir until a dough forms.
Knead dough on a floured surface for up to 5 minutes.
Divide dough into 8 pieces and form each piece into a ball. Flatten each ball slightly and place under tea towel on baking sheet for 20 minutes or up to 2 hours.
Heat pan on med/high heat. Roll each tortillas into thin circle. Cook one side for 40 seconds, flip, then cook for 15 seconds.