1. Preparing the Dough: – For Flour Tortillas:In a mixing bowl, combine all-purpose flour, baking powder, salt, vegetable oil, and warm water. Knead the dough until it’s smooth and elastic, then divide it into small balls. – For Corn Tortillas:In a bowl, mix masa harina, warm water, and a pinch of salt (if desired) until a dough forms. Divide the dough into small, equally-sized portions.