In a large mixing bowl, whisk together all-purpose flour, salt, and baking powder until thoroughly combined. Add the softened lard or unsalted butter, using your fingers to mix until the texture resembles coarse crumbs.

Gradually pour in warm water while stirring, creating a shaggy dough that holds together but is still slightly sticky.

Transfer the dough onto a lightly floured surface and gently knead it for about 2-3 minutes until smooth and tacky, but not sticky.

Cover the dough with a damp cloth and allow it to rest for 15 minutes to relax the gluten.

Divide the dough into 16 equal pieces and roll each portion into a smooth ball. Cover balls with a damp cloth and let rest for another 15 minutes.

Flatten a dough ball with your palm before rolling it out on a floured surface into a thin circle, approximately 7-8 inches in diameter.

Heat a skillet over medium-high heat and gently place a rolled tortilla in the skillet. Cook for about 30-45 seconds until light golden spots appear, then flip and sear the other side for another 30 seconds.

Stack cooked tortillas on a plate and cover with a clean kitchen towel or aluminum foil to keep warm.