This is SO easy - hence the name. Mix together the plain flour, salt and baking powder. Personally, I sieve first, but you can skip this.
Then use your fingers to rub the butter into the flour. Once this is well broken up you can add the water.
Mix it together with a wooden spoon until you make a dough.
Cover the dough with a damp piece of kitchen towel and leave it for 15-20 minutes.
Cook the tortillas in a dry frying pan until those lovely little brown spots appear. This is where the butter has melted and means that the tortillas are ready.
Keep the first tortillas warm under a tea towel while you cook the rest of the batch.