1. In a large mixing bowl, whisk together the all-purpose flour, baking powder, and salt until well combined.

2. Add the lard, shortening, or softened butter, then work it into the flour with your fingers or a fork until the mixture looks crumbly.

3. Pour in the warm water gradually and mix until a soft dough forms. Add a little more water if needed, one tablespoon at a time.

4. Transfer the dough to a lightly floured surface and knead for 4 to 5 minutes until smooth and elastic.

5. Divide the dough into 8 equal pieces and shape each piece into a ball. Cover and let them rest for 20 to 30 minutes.

6. Roll each dough ball into a thin circle on a lightly floured surface.

7. Heat a dry skillet or griddle over medium-high heat.

8. Cook each tortilla for 30 to 45 seconds on the first side, until bubbles form and light golden spots appear.

9. Flip and cook the second side for about 20 to 30 seconds.

10. Transfer the cooked tortillas to a plate and cover with a clean kitchen towel to keep them soft and warm.

11. Serve immediately or cool completely before storing.