In a bowl, combine the flour, salt and baking powder. Create a well in the center, and add the oil and warm water. Stir into a shaggy dough.

Scrape the dough out onto a floured counter, and knead by hand for 5 minutes, using a little more flour as needed to keep the dough from sticking. The dough should be smooth, soft and pliable.

Cover the dough with a towel and let rest for 1 hour, to let the gluten relax so it's easier to roll out the tortillas.

Press the dough out into a thick disk, and cut the dough into 16 equal portions. This is easiest to do with a bench scraper - just cut the dough into 4ths, then 8ths, then 16ths.

Shape each portion of dough into a smooth ball by pinching the dough on the bottom side so it's smooth on top. Cover the balls of dough with a towel until you're ready to roll and cook the tortillas.

Flour your counter, and roll out a ball of dough. Sprinkle the dough with more flour as needed to keep it from sticking to the counter or the rolling pin. Roll it out evenly and thinly, to about 6-7 inches in diameter. If you hold it up to the light, it should be translucent.Baker's Note: You can roll out all the tortillas first, if you prefer, but be warned that the uncooked dough tends to get very sticky as it sits. You absolutely must layer them between sheets of wax paper, but even that can stick to the dough as the tortillas absorb the flour that you used to roll them out. I find it works much better to cook them as I roll them out. You can make this a two person job, with one person rolling and one person cooking, or do it yourself and get into a rhythm of rolling out the next tortilla as one is cooking.

Since you let the dough rest, it should not resist rolling out. But if you find it difficult to roll, and it tries to spring back instead of rolling out, let the dough balls rest for 15-30 minutes, then try rolling them again.

Have ready a lidded container - this could even be another skillet with a lid - one that's big enough to hold the cooked tortillas. As you cook each tortilla, you'll be placing it in the container while you cook the next one. This will allow the tortillas to steam after cooking, keeping them soft and pliable.

Heat a cast iron skillet (or heavy bottomed skillet) over medium heat for 5 minutes.

Place the tortilla on the hot, dry skillet. Cook for about 30-60 seconds, until the tortilla starts to puff and bubble, and there are golden brown spots on the cooked side. Flip it over, using tongs, and cook the other side for another 15-30 seconds.Baker's Note: Watch the heat on your skillet; once hot, cast iron skillets maintain heat for a long time. If it gets too hot and burns your tortillas, turn it down to medium low. If it's taking longer to cook your tortillas, turn the heat up a bit.

Continue to cook your tortillas as you roll them out, setting each cooked tortilla in your lidded container to steam, until you've cooked all the tortillas.

Enjoy the tortillas warm, with your favorite taco fillings.