Whisk the flour, salt and baking powder together in a mixing bowl. Mix in the shortening with your fingers until the flour resembles cornmeal. Add the water and mix until the dough comes together; place on a lightly floured surface and knead a few minutes until smooth and elastic. Divide the dough into 24 equal pieces and roll each piece into a ball.
Preheat a large skillet over medium-high heat. Use a well-floured rolling pin to roll a dough ball into a thin, round tortilla. Place into the hot skillet and cook until bubbly and golden; flip and continue cooking until golden on the other side. Place the cooked tortilla in a tortilla warmer; continue rolling and cooking the remaining dough.
Notes
3-27-2011 These were good. We tried making thicker ones, but we like the thin ones better.