In a large mixing bowl, combine the all-purpose flour, baking powder, and salt, ensuring everything is evenly distributed.

Add the lard or vegetable shortening into the dry mix. Use your fingers or a pastry cutter to blend until the mixture appears crumbly, resembling coarse sand.

Gradually pour in the warm water while mixing continuously until a cohesive dough begins to form.

Turn the dough onto a lightly floured surface and knead by hand for several minutes until smooth and elastic.

Divide the dough into 10 to 12 equal pieces, shaping each into a ball. Cover them with a damp towel and let them rest for 10 to 15 minutes.

On a floured surface, roll out each dough ball into a thin round, aiming for 15–20 cm in diameter.

Preheat a dry skillet or griddle over medium-high heat. Cook each tortilla for 1–2 minutes on each side, monitoring for puffing and golden spots.

As they cook, stack the tortillas inside a clean kitchen towel to keep them warm and soft.