Step 1: Mix flour, salt, and baking powder. Slowly add the water, stirring until mixture barely begins to hold together. Work dough with hands to form a single mass, and turn it out on floured board.
Step 2: Knead the dough until smooth. Divide it into 12 pieces. Cover them with a damp towel or plastic wrap and let them rest 15 minutes.
Step 3: Flatten each ball with the heel of your hand onto a lightly floured board. Use a rolling pin to roll each round into an eight-inch circle, turning the round by quarter turns as it flattens.
Step 4: Immediately place a flattened tortilla onto an ungreased non-stick skillet, pre-heated to medium high. As it cooks, press down with a spatula. When it is lightly browned on the bottom, turn and cook the other side.
Step 5: Serve immediately, brushed with melted butter. (Extra tortillas may be wrapped in air-tight bag and frozen.)
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