1. In a large bowl, combine flour, baking powder, and salt.
2. Add oil and mix until crumbly.
3. Start with 1/2 cup of water and add 1 Tablespoon at a time until mixture forms a loose crumbly ball.
4. Turn onto a lightly floured surface; knead 6 to 8 times or until smooth.
5. Divide into 10 balls. Roll each piece into an 8 inch circle.
6. Heat a 12 inch dry skillet over medium-high heat. Place one tortilla at a time into skillet and cook until light brown spots appear on bottom. Turn over and cook on other side until lightly browned.