In a large bowl, whisk together the flour, baking powder, and salt until evenly combined.

Add the cold cubed butter and work it into the flour with your fingers until the mixture resembles coarse crumbs with pea-sized pieces of fat throughout.

Pour in the warm water gradually, stirring with a fork until a shaggy dough forms, then knead by hand directly in the bowl for 3–4 minutes until smooth and slightly tacky.

Cover the bowl and let the dough rest at room temperature for 15–20 minutes.

Divide the dough into 10 equal pieces and roll each into a smooth ball.

On a lightly floured surface, roll each ball into a round about ⅛ inch thick, rotating a quarter turn every few rolls to keep the shape even.

Heat a cast-iron skillet or comal over medium-high heat with no oil. Cook each tortilla for 30–45 seconds per side, until light golden bubbles form and the tortilla puffs slightly.

Stack finished tortillas in a clean kitchen towel to keep warm and soft while you cook the remaining dough.