Combine dry ingredients: flour, salt, baking powder. Add lard and work in with your fingertips until crumbly (resembling cornmeal). Add the water and mix until all ingredients are wet.
Turn the tortilla dough out onto a lightly floured surface. Knead for 2 minutes and divide dough into 8 portions. Shape each portion into a ball then press each rounded ball of tortilla dough flat with the palm of your hand. Cover with a warm, damp kitchen towel and allow the dough to rest for about 10-15 minutes.
Use a rolling pin or tortilla press to make a round, thin tortilla. Set rolled tortillas aside, without stacking them (as they tend to stick together).
Preheat a large skillet or frying pan to medium high heat, and use a heat resistant basting brush to coat the surface with vegetable oil. Place each rolled out tortilla in the skillet or frying pan one at a time.
Cook tortillas until bubbly and golden brown on the underside, about one minute. Flip and cook the opposite side until golden brown as well, about 30 seconds to a minute. Remove from heat and stack in a tortilla warmer, an aluminum foil pouch, or stacked on a plate for immediate use.
*If you don't have lard on hand, you can substitute vegetable shortening. The ratio in this recipe should be the same, 1:1 or 1 Tbsp of vegetable shortening, the same amount as the lard called for in this recipe below. **Vegetable oil is another alternative to using lard, and when I do use vegetable oil I add in the tablespoon portion then slowly add additional vegetable oil as needed in teaspoon size portions. Typically, the vegetable oil method requires 2 tablespoons to reach my desired consistency of the homemade flour tortillas dough.