4 Cups Flour (a mixture of wheat and white works out well)
1/2 Cup (~110g) Butter/Lard/Oil (butter is yummy)
1 Tsp Salt
1 Tsp Baking Powder
1 Cup Warm Milk or Water
Mix flour, baking powder, salt. Add in butter/oil/lard and blend in until flaky like pastry dough. Slowly add milk/water and work dough until it holds together in a nice moist ball and is not dry or sticky.
Break dough into balls, and place on a clean surface so they do not touch. Cover with a warm damp cloth and let stand for 20-30 minutes.
Press balls into circles on a floured surface, then roll into tortilla. Cook tortillas on a hot skillet until bubbles form on top and golden brown spots appear on the bottom.
Let tortillas cool wrapped in a cloth to keep them moist when cooling.