"Fresh, warm tortillas are such treat! I remember enjoying my gramma's homemade flour tortillas when i was a little. Store bought tortillas just don't compare. Of course I had to figure out how to make them for my family, and I found this to be the easiest way. I hope you enjoy them, too!"
Whisk the flour, baking powder and salt together in a large bowl. Make a well in the center and pour in the water (or milk) and oil. Stir with a fork or wooden spoon until a rough ball forms.
Knead gently in the bowl, 10-15 times at most, just until it all comes together. If dough still feels sticky, sprinkle 1-2 tablespoons of additional flour and knead a few more times. Do not overdo it, the dough should feel tacky and look lumpy, this is fine. Cover the bowl and let the dough rest for at least 15 minutes.
Divide dough into 8 to 16 pieces, depending on how big you want your tortillas, and form into balls. Cover and let rest at least 15 minutes.
Preheat a heavy-bottomed frying pan, griddle, or skillet to medium-high heat. It's ready when a little splash of water evaporates upon contact.
On a lightly floured work surface, pat a ball of dough with the palm of your hand into a flattened circle. Then, using a rolling pin, roll the dough out until very thin.
Place the tortilla in the preheated pan and cook for about 1 minute, until bubbles form. Prick large bubbles with a fork, then flip and cook 1 minute more.
Stack cooked tortillas wrapped in a kitchen towel until ready to serve.