1Combine all-purpose flour, butter, oil, salt, and baking powder in a bowl.
2Pour in boiling water and mix with a utensil until cool enough to handle.
3Knead the dough by hand until everything is well combined; it does not need to be super smooth.
4Cover the dough and let it rest for 30 minutes.
5Divide the dough into eight equal portions, approximately 52 grams each, and keep them covered.
6Preheat a skillet to slightly less than medium heat (level four on a five-level stove).
7Roll out the tortillas halfway, coat them in flour, and stack them. Flip the stack over and finish rolling each one out to give them extra time to rest.
8Cook the tortilla on the first side for about 10 seconds, then flip. Cook until brown spots appear on the bottom, then flip once more to finish cooking.
9Transfer the finished tortilla to a clean kitchen towel to keep it warm and soft.