In a mixing bowl combine 3 cups all purpose flour, 1.5 teaspoons baking powder (optional), and 1.5 teaspoons salt.
Add 1/4 cup olive oil and 1 cup warm water. Use a spoon to combine the mixture as much as you can and then dump it onto a work surface.
Combine and knead for 4-5 minutes until you have a cohesive ball of dough. Cover and let rest for 30-60 minutes.
Divide the dough into golf-ball sized chunks and roll them between your hands to form little balls.
Use a rolling pin to roll out the dough balls. I like to roll them out super thin, to the point of being transparent. If the dough is sticking to your hands or the work surface add a sprinkling of flour.
Heat up a skillet or comal to medium-ish temperature. Add a rolled out tortilla to the skillet and cook each side for approximately 30-45 seconds. A good indication of when the side is done is light brown spots forming.
If black spots are forming quickly you'll need to lower the heat. If it's taking longer then a minute for light brown spots to appear then you'll need to raise the heat.
Continue rolling out and cooking the tortillas. I usually add one to the pan and then quickly roll out the next so that you always have one on standby.
Serve immediately or store in an airtight container in the fridge where they'll keep for at least a few days.