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Instructions 1. In a mixing bowl, combine the all-purpose flour, salt, and baking powder. 2. Add the vegetable oil and warm water to the flour mixture. 3. Mix until the dough comes together, then knead the dough until smooth. 4. Divide the dough into small balls and let them rest for 15 minutes. 5. Roll out each ball of dough into a thin tortilla. 6. Heat a skillet over medium-high heat and cook each tortilla until lightly browned on both sides. 7. Serve warm and enjoy your homemade flour tortillas!