Whisk the flour, baking powder, and salt in a bowl, then work in the butter and pour in the hot water while stirring to form the dough. The mixture should look rough and shaggy at first, with no dry pockets of flour left at the bottom.
Move the dough to a lightly floured counter and knead it for 1 to 2 minutes until it comes together into one smooth ball. It should feel soft and elastic, almost like modeling clay, rather than sticky or crumbly.
Cover the dough with a damp towel and let it rest for 10 minutes. After resting, it should feel more relaxed and much less springy when pressed.
Divide the dough into 12 to 14 equal wedges, shape each piece into a ball, and roll each one into an 8-inch circle with a rolling pin or tortilla press. Roll from the center outward so the round stays thin and even instead of thick in the middle.
Set a skillet over medium-high heat and add a small drizzle of olive oil before laying in one tortilla. The pan is ready when the dough gives a faint, immediate sizzle instead of sitting quietly.
Cook the tortilla for 30 to 60 seconds, then flip it when small bubbles start to form across the surface. The underside should have light golden spots, not deep brown patches.
Cook the second side for about 30 seconds, then transfer the tortilla to a plate and cover it with a towel before repeating with the remaining dough. The stack will soften as it steams, which is what keeps the tortillas warm and pliable.
Serve the tortillas warm or cool them before storing in an airtight container. They should bend easily without cracking when the dough was rested and the skillet stayed hot.