In a mixing bowl, combine the flour, salt, and baking powder.

Add the lard or vegetable shortening to the dry ingredients and mix until crumbly.

Gradually add warm water to the mixture, stirring until a dough forms.

Knead the dough on a floured surface until smooth and elastic.

Divide the dough into equal portions and shape them into balls.

Roll each ball out into a thin circle.

Cook each tortilla on a hot skillet for about 1 minute on each side, or until lightly browned.