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Combine flour, salt and baking powder in a bowl.  Stir together milk and oil and pour into flour mixture.  Stir dough until combined (don't over mix, it will make the tortillas tough).  The dough will be sticky.

Turn out dough onto a floured surface, kneed for 2 minutes.  Place dough back in bowl, cover with damp towel and allow to rest for 15 minutes.

Remove dough from bowl and separate into 8 balls - cover with damp towel and rest dough for 20 minutes.

Preheat dry skillet to Medium.

Place one ball of dough on lightly floured surface, pat out to a 5-inch circle, then roll out to 7 or 8 inches.

Place tortilla in skillet.  Tortilla will begin to blister, allow to cook for 30 seconds on one side, then flip and repeat. 

Tip: You really can't overcook these, just watch for large pockets of expanding steam.  Don't press down with spatula, instead, pop thes pockets with a long knife, be careful of the escaping steam - it will be hot.

The tortillas can be frozen for up to 5 weeks, if tightly wrapped in plastic wrap, but they taste best straight from the pan!