01 -
In a large bowl, whisk together the flour, baking powder, and salt until well combined.
02 -
Add the cold butter and use a pastry cutter or two knives to blend it into the flour mixture until it forms coarse crumbs.
03 -
Pour in the water and mix until the dough begins to come together. Transfer the mixture to a clean work surface and knead until smooth and cohesive.
04 -
Divide the dough into 24 equal portions for small tortillas or 12 for larger tortillas. Shape each portion into a ball, cover with plastic wrap, and allow to rest for 20 minutes.
05 -
Using a tortilla press or rolling pin, flatten each dough ball between two pieces of plastic or a cut resealable bag to approximately 2 millimetres thick.
06 -
Preheat a large skillet over medium-high heat. Cook each tortilla for 30 seconds to 1 minute per side, turning once, until lightly browned. Transfer to a plate and cover with a clean kitchen towel to keep warm. Repeat with the remaining dough.