• In a medium mixing bowl, add flour, baking powder and salt. Use a spatula or scraper to mix.
• Make a well in the center. Pour the warm water into the center.
• Use the scraper or spatula to mix until a dough starts to form.
• Add the room temperature butter and use hands to knead it into the dough.

  Note: The dough will feel buttery as you begin to knead.
• Continue kneading the dough in the bowl just until all the butter has been absorbed into the dough. This should take about 2 to 3 minutes.
• Transfer the dough onto a floured work surface.
• Use hands to knead the dough, flouring the work surface as needed. Contunue kneading until the dough is no longer sticking to the work surface. This will take 4 to 6 minutes to get a nice soft and smooth dough.
• Form a ball and cover with the mixing bowl. Allow to rest for 30 minutes.

  Note: Resting allows the dough to become pliable and easy to roll out without breaking.

30 Minutes Later:

• Form a 12 inch log with the dough. Cut into 16 equal portions. To do this first cut the log in half then cut each half into two. You should now have 4 smaller logs. Cut each of the logs into 4 pieces to get a total of 16 pieces.

  Note: These small pieces will roll out to about 5 to 6 inches. If you want larger tortillas cut the portions into larger pieces.
• Form each of the 16 pieces into round balls, resting the balls seam side down. Cover with a clean kitchen towel and rest for 10 to 15 minutes.

10 to 15 Minutes Later:

• Preheat a 10 to 12 inch non-stick frying pan over medium to medium low heat.
• Use a rolling pin to roll out a few pieces of the dough at a time. Roll each dough ball into a 5 to 6 inch circle and roll as thin as possible without breaking.
• Brush the frying pan lightly with olive oil. Add a tortilla to the pan. Allow for bubbles to start forming. This will happen quickly – within 1 to 1 1/2 minutes depending on how hot the pan is. Once you see the bubbles, brush the tortilla lightly with olive oil. Use a spatual to flip and cook for another 30 to 60 seconds. The tortillas should have light brown spots that signals readiness. Transfer to a platter lined with parchment paper.

  Note: Each tortilla will take anywhere from about 45 seconds to 1 1/2 minutes depending on the heat. Also, I like to place each tortilla in between parchment paper.
• Continue cooking until all tortillas are cooked.
• Serve taco style, use for quesadillas or I like to use them to sandwich burgers in between. Enjoy!