Combine the flour, salt, and baking powder in a mixing bowl.

Add the manteca to the mixing bowl. Using your hands, work the flour mixture into the manteca until is well-incorporated and the mixture has a crumbly texture.

Add the water to the bowl. Work the water into the mixture to form a dough ball. Finish by kneading the dough ball for a minute to help combine any remaining crumbles.

Break small chunks of the dough from the dough ball and fold them into discs. You can experiment with how large the chunks are. The larger the chunk, the larger the tortilla.

Cover the dough chunks and let them rest for 15 minutes.

Heat a comal with medium-high heat.

Dust your working surface with a light layer of flour.

Using a rolling pin with a dusting of flour, roll a dough chunk into a flat circle. It should be rolled to a thickness of around ¹⁄₁₆ in.

Transfer the raw tortilla to the comal and let sit until the top of the dough forms bubbles. Flip the tortilla over and let the other side cook until it is no longer raw and has good color.

Keep the finished tortillas warm inside a folded towel or tortilla warmer.