In a large mixing bowl, combine the all purpose flour, salt, and baking powder. Whisk to combine well.

Make a well in the center of the dry ingredients, and pour in the melted butter and hot water. Use a wooden spoon or Danish dough whisk to incorporate the wet ingredients into the dry. Make sure to scrape the sides of the bowl, and mix until there are no dry patches of flour, but do not over mix.

Use your hands to gently knead the dough for about 30 seconds, and gather the dough together into a ball. Place the dough ball back into the bowl, and cover. Let the dough rest at room temperature for 15 minutes.

Pour the dough out onto a lightly floured surface, and divide the dough into 8 larger or 10 smaller, equal pieces. Roll each piece into a round ball.

Flour your surface again, and sprinkle a bit of flour on top of the dough.

Roll each piece out into a circle, about 9" in diameter. Try to get the tortillas as thin as possible. If you're using this recipe to make Gorditas (a thicker version of flour tortillas), make them 7-8 inches in diameter.

Heat a large nonstick pan over medium low heat. Place the tortillas into the dry pan, one at a time. Cook for 2 minutes on one side, until bubbles start to form on the surface of the dough. Take a peak to see if there are 3-4 golden brown spots on the underside of the dough. Flip, then cook for another 2 minutes. Repeat with the remaining pieces of dough.

Once the tortillas are cooked, wrap them in a clean kitchen towel to keep the warm and soft. Serve immediately, and make the best burritos, quesadillas, or tacos ever!