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In a large bowl, combine flour, salt, and baking powder. Stir to distribute evenly.
Add the lard, vegetable shortening, or softened butter. Work the fat into the flour using your hands or a pastry cutter.
Gradually pour hot water (not boiling) into the mixture, stirring with a spoon until combined. Knead briefly in the bowl, then turn out onto a floured surface and knead by hand until soft, smooth, and slightly tacky.
Form the dough into a ball, cover with a damp cloth, and let rest for 20–30 minutes.
Cut the dough into equal portions, depending on your preferred tortilla size. Roll each piece into a smooth ball and cover with a damp towel.
Lightly flour your surface and rolling pin. Take one dough ball, press it slightly flat with your hand. Roll from the center outwards, turning the dough 45 degrees after each roll.
Preheat your skillet or comal over medium-high heat. Place one tortilla in the pan. Cook for 30–45 seconds; bubbles will start to form. Flip and cook the other side for another 20–30 seconds.
Continue rolling and cooking the remaining tortillas. Stack under a towel to steam them soft.