1. In a large bowl, whisk together the flour, baking powder, and salt until evenly combined.

2. Add the lard, shortening, or softened butter, then work it into the flour mixture with your fingers or a pastry cutter until coarse crumbs form.

3. Pour in the warm water gradually, mixing until a shaggy dough comes together.

4. Knead the dough for 3 to 5 minutes until it becomes smooth and soft.

5. Cover the dough and let it rest for 20 to 30 minutes.

6. Divide the dough into 8 equal pieces and roll each piece into a ball.

7. On a lightly floured surface, roll each dough ball into a thin circle.

8. Heat a dry skillet or griddle over medium-high heat.

9. Cook each tortilla for 30 to 45 seconds on the first side until bubbles form and light golden spots appear.

10. Flip and cook the second side for about 20 to 30 seconds.

11. Transfer cooked tortillas to a clean kitchen towel and keep them covered until ready to serve.