Combine flour, baking powder and salt in a bowl. Add cubed or grated butter.
Mix with your hands until the flour is flaky.
Add hot water and mix with your hands until dough is smooth, 2-3 min.
Let dough sit for 15 minutes.
Roll dough into 2" balls and roll super flat on a floured surface.
Heat pan over medium low heat, spray with cooking oil, add tortilla and cooked 30-60 seconds on each side.
