In a medium bowl combine flour, salt, and baking powder
Make a well in the center of the dry ingredients and add oil (butter) and water (milk) store until a shaggy ball of dough forms
Turn dough out onto a lightly floured work surface and knead until the dough is nice and smooth, about 5 mins. Cover the dough with plastic wrap and let it rest for 20mins to 2hrs.
Divide the dough into 16 equals portions. Turn each piece to coat with flour. Form each piece of dough into a ball and flatten with the palm of your hand. Cover your dough.
Heat a large skillet on medium heat
Use a light amount of flour & tortilla press/rolling pin to roll each dough piece into a rough circle about 6-7 inches. Don’t stack uncooked tortillas they will stick to each other!
When the skillet is hot, place one tortilla in the hot skillet and cook for 45 seconds to a min! Should be light brown spots & starting to bubble! Flip and do the same to the other side!
Remove the cooked tortillas & place in a covered container—this will keep them nice and soft.
Enjoy them warm or allow them to cool and store in an air tight container!