1½ cups all-purpose flour, ½ teaspoon baking powder, 1 teaspoon kosher or fine grind sea salt
Add the oil and water to the dry ingredients and stir together with a wooden spoon or spatula. The mixture will look very dry and crumbly at first. Keep mixing until a shaggy ball of dough forms. There will be some flour pieces that haven't been incorporated yet.
2 Tablespoons avocado oil, ½ cup warm water
Turn the dough out onto a clean work surface and place any loose flour pieces on top of the shaggy dough ball. Press the dough with one palm of your hand over the other palm like you are kneading dough. Press the dough forward. Fold the dough back onto itself and repeat this process, turning the dough every few presses. After 2-3 minutes, the dough will become a smooth ball. If your dough is still dry and cracking after you knead it for a few minutes, you can add 1 teaspoon of water at a time until the dough is smooth and soft to the touch. This dough should not be sticky or tacky to the touch so if you add too much water, you will need to add a little flour and knead that in.
Wrap the dough ball in plastic wrap and let it rest at room temperature for 30 minutes. This is very important and gives the dough time to relax so it is easy to roll out into thin tortillas.
Divide the dough into 8 equal pieces (1½ ounces each) for 6" tortillas OR 6 equal pieces (2 ounces each) for 8" tortillas. Shape each dough ball and create tension on top (there is a video in the recipe article above if you aren't sure how to do this) so they roll out into a circular shape. Loosely cover the dough balls with plastic wrap except the one you are rolling out.
Lightly flour your work surface and press one dough ball into a flat disc. Sprinkle the top with flour. Using a rolling pin, roll the dough into an 8" circular shape for 6" tortillas and 10" circular shape for 8" tortillas. The reason you roll them out bigger is because they will snap back when you finish rolling and they also shrink a bit when cooked.
Heat a cast iron or non-stick pan over medium-high for about 7-10 minutes. Do not add oil or any kind of fat to the pan. The pan needs to be dry.
Lay the flour tortilla flat in the pan and let it cook for 45-60 seconds. After about 15-20 seconds, you will see bubbles start to form. If you don't see bubbles, your pan wasn't hot enough and just let the tortilla cook a little longer. Flip the flour tortilla over and let it cook another 30-45 seconds. Remove it and place it in a basket or container lined with a tea towel. Cover with the towel to keep it warm while you repeat the process with the remaining tortillas. Cooking the tortillas may require you to adjust your heat up and down to achieve the perfect results. This will vary by stove and pan, but don't worry, after a making a few you will be a pro!
Homemade tortillas are best served immediately, but if you need to save them for later, I recommend letting them cool and wrapping them in plastic wrap and aluminum foil. Leave them at room temperature for up to 3 days.