These flour tortillas are not only delicious and inexpensive to make, they're low fat and vegan!
In a large bowl, combine the flour, salt and baking powder. Stir until evenly combined.
Combine the warm water and vegetable oil then begin adding to the flour mixture a little at a time. Stir and add water/oil until the dough comes together into one piece. You may need more or less water depending on the moisture content of your flour (I ended up added an extra 2 Tbsp).
Knead the dough for about a minute. Shape into a ball and let rest, covered with a damp towel for about 10 minutes. Divide the dough into 12 pieces and shape each piece into a ball. Let rest for another 10 minutes.
Roll each piece of dough out into a 6 inch circle about the thickness of a piece of poster board. Stack the tortillas, dusted with flour, until they are all rolled out.
Heat a heavy bottomed skillet over medium heat. One at a time, cook the tortillas in the hot skillet until blistered and slightly golden on each side. Stack the tortillas on a plate covered with a dry towel to keep them soft and warm until all of the tortillas have cooked.