Combine flour, salt, baking powder in a large mixing bowl.
Add oil and mix with your hand until the dough is crumbly.
Add water until the dough forms a ball.
Cover dough in plastic wrap and rest for 30 minutes.
Cut dough into 12 even pieces (large shells).
Coat dough and surface with some flour and roll each piece thinly into a flat round tortilla.
Heat a dry non-stick frying pan over medium-high heat.
Cook each tortilla on one side until it browns & blister. Turn over and heat the second side until brown.
Stack on a plate (best served warm