In a large bowl, stir together the flour, salt and baking powder.
With a pastry blender, a fork, or your hands, gradually work in the lard or shortening until it is all incorporated.
Add enough warm water to make a soft but not sticky dough.
Turn out onto a lightly floured board and knead for 5 minutes.
Divide the dough into 1/4 cup (3 oz / 90g) portions and form them into balls.
Roll each ball into a flat round about 6 inches (15cm) in diameter and 1/8 inches (0.3cm) thick.
Heat a large heavy skillet over medium high heat.
Place the tortillas one at a time into the dry (or very lightly oiled) hot skillet; cook until browned in spots on one side, then turn and brown the other in spots side. (about 1 minute/side, see image)
Remove from the skillet and keep warm in cloth towel.