Pulse the flour, salt, and baking powder together in a food processor. Pulse in the butter until the mixture is crumbly. Pour in the water slowly while you pulse until the dough comes together; place on a lightly floured surface and knead until smooth and elastic. Divide the dough into 12 equal pieces for burritos or 6 for soft tacos. Allow dough to rest covered for about 10 minutes.
Preheat a large skillet over medium-high heat. Flour your surface and your dough and roll a dough piece into a thin, round tortilla. Place into the hot skillet, and cook until bubbly; flip and continue cooking until golden on the other side. Place the cooked tortilla on a plate and cover with a paper towel; continue rolling and cooking the remaining dough.
If you are not using the dough right away, wrap the warm tortillas in plastic wrap to keep them pliable for later.