Mix flour with baking powder and set aside.
Add salt to warm water to dissolve, then blend in oil or melted butter.
Add liquid mixture to flour and mix until dough is formed. Knead dough until smooth, then cover and set aside for about ½ hour.
Shape dough into a long roll and cut into equal pieces, depending on the size of tortilla you desire.
Roll out each piece into thin tortilla and place in lightly oiled pan, on med - med high heat. In about 30 seconds, turn over tortilla, then store on towel, until all the pieces have been cooked.
Cool, and refrigerate, or freeze in zip lock bags.