Whisk the flour, baking powder, and fine salt together in a large mixing bowl.

Work in the shortening, lard, or softened butter with your fingertips until the mixture resembles coarse crumbs.

Gradually pour in the warm water, stirring until a shaggy dough forms.

Knead the dough for 2 to 3 minutes, until it is smooth, soft, and pliable but not sticky.

Cover the dough and let it rest for 20 to 30 minutes. Divide it into 8 equal portions and shape each portion into a ball.

Cover the dough balls and rest them for another 5 to 10 minutes so they roll out more easily.

Roll each dough ball on a lightly floured surface into a very thin 8-inch round, using as little extra flour as possible.

Heat an ungreased cast-iron or heavy skillet over medium-high heat. Cook each tortilla for 30 to 60 seconds on the first side, until bubbles appear and light brown spots form, then flip and cook the second side for about 20 to 40 seconds.

Immediately stack the cooked tortillas in a clean towel or covered container. Keep them covered so the trapped steam maintains their soft texture.