Combine flour, salt and baking powder; stir well. Cut in shortening with pastry blender until mixture resembles coarse meal. Gradually stir in water, mixing well. Put an ungreased skillet over medium heat so that the tortillas can be cooked as soon as they are rolled out. Shape dough into 1 1/2 inch balls; place in a bowl covered with a damp towel to keep moist. Roll each out on a lightly floured surface into a very thin circle. Circles should be about 6 inches in diameter. Place tortilla on hot skillet and cook about two minutes on each side, until lightly brown. Serve hot. (Two Dozen)