In a large mixing bowl, sift together flour, baking powder, and salt.
2 cups all-purpose flour, 1/2 teaspoon baking powder, 1/2 teaspoon fine sea salt
Cut in butter with a pastry blender or your hands until mixture starts to clump together when squeezed.
4 tablespoons unsalted butter
Mix in water a little at a time (you may use less depending on your flour) until a rough dough forms. Knead dough until it comes together and forms a ball.
3/4 cup water
Divide dough into 8 pieces and roll each into a ball. Flatten each ball slightly with your hand, then cover with a kitchen towel and rest the dough for 30 minutes.
Roll out each piece of dough into a wide, flat circle 6-8 inches in diameter.
Heat a griddle or frying pan over medium. Cook tortillas for 1 minute, then flip and cook an additional 15-30 seconds, until bubbly with a few browned spots. Stack cooked tortillas wrapped in a clean kitchen towel while you cook the remaining tortillas.
Notes
If you want to make smaller tortillas, simply divide the dough into 10 or 12 pieces instead of 8.