In a large mixing bowl, whisk together the flour, baking powder, and salt.

Cut the softened butter into the flour mixture with a pastry cutter or fork until you have a crumb like texture similar to sand.

Add the hot water to the mixture and stir well.

Turn the dough out onto a floured surface and knead for 2-3 minutes, adding just a little extra flour as needed. The dough should be soft and less sticky after kneading.

Form the dough into a ball and place in a clean bowl. Cover the bowl with a clean kitchen towel and let the dough rest for 45-60 minutes.

Cut the dough into 10 balls for burrito sized tortillas or 16 balls for taco sized tortillas. Flatten the dough balls into circles with your hands. Use a rolling pin to roll the dough out into large circles on a floured surface. Roll the dough as thinly as possible while still being able to pick it up gently without tearing the dough.

Heat a skillet over medium-high heat. Cook each tortilla on each side for 30-45 seconds, until golden brown spots appear.

Stack the cooked tortillas as you cook to keep them warm and moist and cover with a clean kitchen towel. Serve the tortillas warm with the taco or burrito fillings of your choice.