Combine Flour (375g), Kosher Salt (5g), Baking Powder (5g) together well in a medium sized bowl. Large enough to ensure you can mix and add oil and water to the batch. Use a bowl scraper or dough scraper to mix these ingredients and the following.
Make a well in the dry mixture and pour in your water (235g) and oil (80g) and begin mixing with the dough scraper until a shaggy dough forms.
Flour your counter lightly and bring the shaggy dough onto the counter and knead until smooth which will take 2-3 minutes. Add flour as needed. This will depend on humidity, where you live, time of year etc.
Weigh the dough on the scale and divide by 16 for normal 9" tortillas, we will also do much smaller tortillas for our Hammered beef and do 32 of them, or larger ones for enchiladas. Once you know the proper weight for each tortilla cut and weight each ball to be the correct size. You can of course always eyeball it as well.
Once all of the tortillas are cut roll into a ball and set on a lightly flour surface placing a dishcloth over and let them rest for at least 15 minutes, but no longer than roughly an hour. The surface will dry the longer you wait for the next step.
After the rest period is over heat a cooking vessel over medium heat (use at least 22cm pan 9"), we use cast iron frying pans or a large steel skillet. You can use either a tortilla press or rolling pin to roll out the dough, we use a rolling pin. Place the dough ball on a lightly floured surface and press down with your fingers , turn it over and press down again flattening the ball. Then with the rolling pin roll from the center of the flattened disk, spin the disk a little, roll from the center again, and continue this until your tortilla shell is the shape and size you would like. Do not stack your tortilla shells while doing this as they will stick, and we usually roll one out, start cooking it, and start another at the same time.
Once your tortilla shell is rolled out place it on the pan and let one side cook. You will see that it is done when small bubbles start to form on the uncooked side, this takes 45 seconds to a minute. You do not want to overcook your tortilla shells as they will get crunchy and dry fairly quickly. Once one side is done, flip over and complete the second side (30 seconds). If it's browning (cracking) turn down the heat on your stove.
Beside your pan you should have a plate with a dish towel (dry) on it, place the finished tortilla shell inside the folded dish cloth. This will help keep them warm.
We try to serve these warm, we know this isn't always possible. If you use them later place them on a slightly damp dishtowel on a microwave safe plate and put them on top. Start by warming them for 15 seconds at a time until you are happy with the results.
We have found these will last 2-3 days on our counter in a zip lock bag, or in our fridge for up to a week. We will also freeze them at times (rarely) and we separate with parchment paper before the freezer process so we can pull out as many as we need too without them sticking together.