Mix the flour, salt, and baking powder in the bowl of a standing mixer with a dough hook attachment.

In a liquid measuring cup combine the oil and the water.

With the mixer on a slow speed, slowly pour the oil/water mixture into the bowl. Increase the speed and mix together on medium-high until combined.

Turn the dough out onto the counter and divide into 16 equal pieces. To do this, I shape the dough into a square and divide into 4 smaller squares. Then I divide each of those squares into 4 more squares.

Next roll the dough squares into balls. To do this, I pinch the 4 corners together in my right hand and roll the dough in my left hand.

Place the dough, pinch side down, onto a plate. Cover with a clean dishtowel and allow to rest for at least a half hour.

Heat a non-stick pan on medium high heat. On a very lightly floured surface roll out the dough balls into circles. It is ok if your first few balls do not come out as perfect circles, the more character, the better.

Put the rolled out dough on the skillet and allow to sit for about 30 seconds (until it puffs up, or browns slightly) then flip and allow to sit on the other side for 30 seconds. Remove from heat and put on a plate covered with a clean dishtowel.

Repeat until all dough rounds have been cooked into your beautiful, homemade tortillas.