Combine dry ingredients: whisk together all-purpose flour, baking powder, and salt until well combined.

Add wet ingredients: pour olive oil and warm water into the dry mixture and stir until a rough dough begins to form.

Knead the dough: transfer to a floured surface and knead for about 5 minutes until smooth and elastic.

Portion the dough: divide into 8-10 equal pieces, roll each into a ball and cover with a kitchen towel.

Rest the dough: let covered balls rest for a minimum of 30 minutes to 2 hours at room temperature.

Roll out the tortillas: roll each dough ball into a circle about 8-10 inches or 6-8 inches depending on use.

Preheat the skillet: heat a skillet over medium-high for 2-3 minutes; test with a drop of water.

Cook the tortillas: place on hot skillet and cook for 30-45 seconds per side until bubbles form.

Keep tortillas warm: transfer to a warmer or wrap in a towel after cooking each tortilla.

Serve and enjoy: serve immediately with your choice of fillings or as a side for soups.