4 cups flour
1/2 teaspoon salt
1 teaspoon baking powder
1/2 cup shortening or margarine
very cold water

Stir salt and baking powder into flour. Cut shortening into flour mixture until it resembles cornmeal. (shortening or lard makes the softest tortillas) Add water 1/8 cup at a time or less until it forms a dry dough. The water must be very cold in order for dough to be easier to work with. Roll into 1 inch balls. Roll out with rolling pin until very flat. Cook in a skillet using medium high heat until tortilla rises forming air pockets. Turn over once to cook opposite side.