In mixing bowl stir together flour, salt, and baking powder.
Cut in lard till mixture resembles commeal.
Add 1/2 cup warm water and mix till dough can be gathered into a ball (if needed, add more water, 1 tablespoon at a time).
Let dough rest 15 minutes.
Divide dough into 12 portions; shape into balls.
On a lightly floured surface, roll each ball to a 7-inch round.
Trim uneven edges to make round tortillas.
Cook in ungreased skillet over medium heat about 1 1/2 minutes per side or till lightly browned.