1. In a medium mixing bowl, add flour, baking powder and salt. Use a spatula or scraper to mix.

2. Make a well in the center. Pour the warm water into the center.

3. Use the scraper or spatula to mix until a dough starts to form.

4. 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.

5. 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.

6. Transfer the dough onto a floured work surface.

7. 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.

8. 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:

1. 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.

2. 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:

1. Preheat a 10 to 12 inch non-stick frying pan over medium to medium low heat.

2. 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.

3. 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.

4. Continue cooking until all tortillas are cooked.

5. Serve taco style, use for quesadillas or I like to use them to sandwich burgers in between. Enjoy!