Begin by warming the water in either the microwave or on the stove top just until it begins to boil. Remove the water from the heat source and stir in the butter and salt until the butter is completely melted and the salt is absorbed.
Put the butter/water mixture in a large bowl. Pour the flour over the liquid. Sprinkle the flour with the baking powder.
Combine the ingredients with a spoon to mix the dough until it begins to form loose, soggy clumps. Then, use your hands to knead the dough into a nice and smooth ball.
Cover the dough with a damp towel for 10 minutes.
Form the dough into 12 smooth balls. (Split the dough in half, then each half into thirds, then each third into halves. This will give you 12 balls).
Cover the balls of dough with a damp towel for 10 minutes.
Heat a large skillet over medium heat.
Lightly dust your workspace with flour and begin rolling out your first piece of dough. Flip and rotate the dough every so often so that it does not stick to the counter and so that it forms an even circle. The goal is to roll the dough out into an even circle with a diameter of approximately 10 inches.
Once your first tortilla is rolled out, place it on the hot skillet. Allow it to cook for approximately 20 seconds, or until the tortilla is covered in bubbles and begins to brown. Flip the tortilla over and cook it for another 20 seconds.
Move the hot tortilla onto a plate and cover it with a dry towel. Repeat steps 8-10 until all of the dough is used. (note: you may need to turn down the temperature of the skillet as you go, since the skillet tends to get hotter and hotter the longer it sits)
Enjoy your homemade tortillas warm or save them for later!