Mix dry ingredients: In a large bowl (or stand mixer with dough hook), combine flour, baking powder, and salt.
Add fat: Add lard or oil and work it into the flour using your hands, a pastry cutter, or a fork until the texture becomes sandy and crumbly.
Add scalding hot water: Slowly pour in hot water while mixing. Stir until a shaggy dough forms.
Knead the dough: Turn dough out onto a lightly floured surface and knead for 8–10 minutes until smooth, elastic, and no longer sticky (add flour as needed). If using a stand mixer, knead with a dough hook for about 6 minutes.
Rest: Cover the dough with a towel or plastic wrap and let it rest at room temperature for 30–40 minutes. This relaxes the gluten and is essential for soft, flexible tortillas.
Divide and roll: Divide dough into 8 equal pieces. Roll each into a ball. To roll out: lightly flour your surface. Roll up-down, up-down without pressing all the way to the edges. Turn dough 90°, repeat. Flip and repeat the roll, turn, flip pattern until you have a 10–12” round tortilla.
Cook: Heat a dry comal or skillet over medium high heat (optionally rub with a little butter for flavor). Cook tortillas one at a time for 30–45 seconds per side, until brown spots appear and they puff slightly. Don’t overcook, tortillas should stay soft and flexible.
Keep warm: Stack cooked tortillas in a clean kitchen towel. They’ll steam gently and stay warm and pliable for serving.