In a bowl - either use your stand mixer or mix by hand - combine flour, baking powder, and salt. Then slowly pour in olive oil and water into the flour mixture while the mixer runs or mix it together by hand.
Once all the ingredients are combined, divide the dough into 16 pieces. Then slightly flatten each piece of dough and lay it on a tray and cover the dough with a kitchen towel. Allow the dough to rest for 15 minutes to 2 hours. The longer you allow the dough to rest the more time the gluten has to relax.
When you are ready to cook the tortillas, warm up a non-stick frying pan over medium/low heat. Roll out the tortillas on a lightly floured surface until they are fairly thin. Do not stack uncooked tortillas - they will stick to each other.
Place the dough in the frying pan and cook for about 45 seconds to a minute or until the tortilla starts to brown. Flip the tortilla and cook for another 15-20 seconds again until the tortilla starts to brown. As the tortillas are finished, stack them inside a clean kitchen towel to allow the tortillas to steam each other.