Begin by combining your warm water, flour, baking powder, oil, and salt in a bowl. Mix well until a thick dough is formed and all of the flour is absorbed by the liquid. Cover and allow the dough to sit for 15 minutes, covered.
Divide the dough into 10 small balls. On a clean floured surface, use a floured rolling pin to flatted them into thin (⅛ inch thick) discs. Dust off the excess flour.
Bring a skillet with oil to medium heat. Once the oil is hot, place a dough disc into skillet. Cook for 15-30 seconds until it becomes golden on the bottom. Flip and cook on the other side. Remove from the heat and then place them aside. Continue to cook each tortilla until you have ten golden tortillas.
Serve with your favorite Mexican style dish! We have used these for tacos, enchiladas, and quesadillas.