Combine the dry ingredients.

In a large bowl, mix together the flour, baking powder, and salt.

Work in the butter.

Add the butter and rub it into the flour with your fingertips until the mixture resembles coarse crumbs.

Add the hot water.

Pour in the hot water and stir with a spoon until a shaggy dough forms. Once cool enough to handle, knead for about 2–3 minutes until soft and smooth.

Let the dough rest.

Cover the bowl and let the dough rest for 15 minutes.

Divide and shape.

Divide the dough into balls about 2 inches across. Keep them covered while you work so they don’t dry out.

Roll the tortillas.

On a lightly floured surface, roll each ball into a thin circle, turning the dough as you roll for an even shape.

Heat the skillet.

Heat a skillet over medium heat. A dry skillet usually works well, but lightly grease it if needed.

Cook.

Place a tortilla in the hot skillet and cook for 30 seconds to 1 minute, until bubbles form and light golden brown spots appear underneath. Flip and cook the other side for another 30 seconds to 1 minute. Adjust the heat as needed to prevent burning.

Keep warm.

Stack the cooked tortillas inside a clean kitchen towel, keeping them covered while you cook the rest. The trapped steam helps keep them soft and flexible.