Mix dry ingredients. Measure the flour using the scoop and scrape method and add it to a large bowl. Add the baking powder and salt and mix to combine.
Add vegetable shortening (or whatever fat you are using) and rub into the dry ingredients with your fingers until it looks like sand with some small pea-sized pieces.
Add the hot water and mix with your hands until the dough is evenly moist. It will be very sticky.
Lightly flour a clean surface and turn the dough out onto the counter. Sprinkle with flour and knead, folding the dough over itself and pushing it out with your palm, sprinkling with more flour when it gets sticky. Use a bench scraper to scrape the dough off the counter, sprinkle the counter with flour and knead some more. Do this for 5 minutes or until a soft, springy dough forms.
Let rest. Grease a large bowl place the dough inside and turn to coat in the oil. Cover with plastic wrap and let rest 20 minutes.
Divide the dough. Pinch off a small piece of dough (a digital scale is really handy for this). The size of the piece will depend on how large your comal or skillet you will be cooking the tortillas on is. Mine comal is 10-inches so I make about 1 1/2 ounce-sized balls (a little bigger than a golf ball) which give me 8-inch tortillas. Roll into smooth balls and place on a parchment-lined baking sheet. Cover with a clean kitchen cloth. Let balls rest another 20 minutes.
Heat the pan. Place a comal or other nonstick skillet over medium heat and let warm at least 3 minutes before you cook any tortillas on it.
Roll the tortillas. Place a ball of dough on a lightly floured counter and flour a rolling pin. Roll each ball into a very thin circle. You should be able to see your hand through it. The thinner the better.
Cook. As you roll place each tortilla on the hot, dry skillet and cook undisturbed until toasted and bubbles cover the surface, about 1 minute. Flip and cook another minute on the other side. Keep warm in a clean towel and repeat with remaining dough.