1-First, in a medium bowl or stand mixer bowl, combine the dry ingredients: 3 cups all-purpose flour, 1 teaspoon kosher salt, and 1 teaspoon baking powder. Stir them together until evenly mixed, which sets the foundation for that light, fluffy texture. This step is quick and ensures your dough develops properly.

2-Next, add the wet ingredients: 1/3 cup oil and 1 cup warm water to the dry mix. Stir until the dough forms a shaggy ball, which might take just a minute or two. For variations, remember to adjust for vegan or low-calorie options as mentioned earlier.

3-Then, knead the dough on a lightly floured surface for 1-2 minutes until it’s smooth, or use a mixer on low speed for 1 minute if you prefer less hands-on work. Let the dough rest covered for at least 15 minutes to relax the gluten, making it easier to roll out. This resting time is key for achieving that soft, pliable result.

4-After resting, divide the dough into 16 equal portions, coat each with flour, form into balls, and slightly flatten them. Roll each ball into a 6-7 inch circle on a lightly floured surface, and separate them with parchment paper to avoid sticking. This preparation step helps keep things organized, especially for busy families.

5-Heat a dry skillet or non-stick pan over medium heat and cook each tortilla for 45-60 seconds until bubbles and golden spots appear, then flip and cook for another 15-20 seconds. Finally, stack the cooked tortillas in a covered container, zip-top bag, or under a damp kitchen towel to keep them soft. Your homemade tortillas are now ready to serve warm!