In a very large bowl, whisk the flour, salt and baking powder.

Add the vegetable shortening/butter and incorporate well until it's all blended and crumbly.

Add the hot water little by little and mix with your hands. Knead for 8 to 10 minutes until dough is smooth and elastic. The longer you knead the masa it will release the gluten allowing for a light fluffy tortilla.

Dough should not be sticky to the touch. If it's sticky then add ½ teaspoon of flour at a time until it's no longer sticky. Don't add too much since this could make your tortillas hard later on.

OR ..In the bowl of a stand mixer and the whisk attachment in place, add the flour, salt & baking powder. Whisk until well incorporated.

Add the shortening/butter or lard and mix well until crumbly. Scrape the sides with a spatula to incorporate all flour as you go along.

Change to the dough hook and turn to speed 2. Start adding the hot water little by little (about ¼ cup at the time).

Mix until dough clings to hook and cleans side of bowl. Knead on speed 2 for 2 minutes longer, or until dough is smooth and elastic.

Dough should not be sticky to the touch. If it's sticky then add ½ teaspoon of flour at the time until it's no longer sticky. Don't add too much since this could make your tortillas hard later on.

Place the dough in a large bowl and cover with a damp towel and let rest for 15 to 20 minutes.

Heat the comal/skillet until very hot on medium high heat, then lower to medium heat before you start cooking the first tortilla.

Sprinkle a little flour on a clean surface such as your kitchen counter.

Grab a handful (a little larger than a golf ball) of the dough and set the rest of the dough aside still covered with the towel.

Spread the dough ball with a rolling pin, from the center outwards without reaching the ends. Rotate the dough to give a round and thin shape.

As you roll the tortilla turn the tortilla to the fat edge and roll. Keep turning the tortilla and rolling the fat edge.

Before you begin, make sure the comal/skillet is hot. It's ready for the tortillas when you see steam coming out of it.

Carefully, add the tortilla and cook until it starts to bubble on the edges, about 30 seconds.

Using your fingers or a spatula, flip it. When it start to bubble, start turning then turn it around with a with a paper towel like if you were playing a music disk (watch video on mark ) . This way the tortilla cooks evenly since sometimes the comal is not heated evenly. Cook on this side about 50 seconds.

Flip it once again. This is the last turn and it's when you'll get those big bubbles. Do not poke them! Cook for about 50 seconds.

Remove from the comal immediately and transfer to a tortillera or a clean kitchen towel and cover.