Combine flour, baking powder, salt and butter in a medium bowl.
Gradually add water and mix until a smooth dough is formed. If the dough is too sticky, add a little more flour.
Roll dough into one and one-half inch balls.
Set on a plate or baking sheet and cover.
Let rest for ten minutes.
Flatten one ball at a time between two small plates and then roll into a six inch circle.
The flatter you roll the dough the more it will resemble soft tacos, thicker dough is more like a gordita.
Place the tortillas on a griddle and cook over a medium heat until the tortillas turn white, then flip and repeat.
Ready to eat.