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1. In a medium mixing bowl combine flour, baking powder, and salt. Cut in shortening until combined. Gradually add warm water, tossing together until dough can be gathered into a ball (if necessary, add more water, 1 tablespoon at a time). Knead dough 15 to 20 times. Let dough rest for 15 minutes.
2. For 8-inch tortillas, divide dough into 12 equal portions; shape into balls. (For 10-inch tortillas, divide dough into 8 equal portions; shape into balls.)
3. On a lightly floured surface, use a rolling pine to flatten out each ball of dough into an 8-inch (or 10-inch) circle. Stack the rolled-our tortillas between 2 pieces of waxed paper.
4. Carefully peel off top sheet of waxed paper. Place tortilla, paper side up, on a medium-hot ungreased skillet or griddle. As tortilla begins to heat, carefully peel off remaining sheet of waxed paper. Cook tortilla about 30 seconds or until puffy. Turn and cook about 30 seconds more or until edges curl up slightly. Wrap tortillas in foil if using immediately. Makes 12 (8-inch) or 8 (10-inch) tortillas.