Mix together the flour, baking powder, and salt in a medium sized mixing bowl.
Gradually add in the water and mix together with a fork. Continue adding in just a bit of water at a time, until the ingredients begin to come together. You want a soft dough, that is not sticky. If your dough is too dry, add more water a spoonful at a time. If it is too sticky, add more flour a tablespoon at a time.
On a floured surface, knead the dough for a few minutes until it becomes smooth.
Divide the dough into 10 pieces and roll each into a ball. You can divide it into more or less pieces, depending on the size of tortillas you want.
Cover the balls of dough with a damp towel and let them rest for 15 minutes. This will help the gluten to relax and make it easier to roll out the tortillas.
Roll out each ball of dough on a floured surface. You want to make the tortilla as thin as you can.
Preheat a cast iron skillet to medium heat. Cook the tortilla in the pan until it starts to bubble and develop light brown spots. Turn it over and cook on the other side until it bubbles and forms brown spots on that side.
As the tortillas are cooked, transfer them to a plate and cover them with a damp towel. The steam will help to soften the tortillas.
Continue rolling and cooking the tortilla dough until all the tortillas are made.