In a large mixing bowl, whisk together the all-purpose flour, fine sea salt, and baking powder.
Add the softened unsalted butter to the flour mixture and blend until it resembles coarse crumbs.
Gradually pour in the hot water, mixing until a soft dough begins to form.
Turn the dough onto a floured surface and knead for about 2-3 minutes until smooth and elastic.
Cover the dough and let it rest for at least 30 minutes.
Divide the dough into 10-12 equal pieces and roll each into a ball.
Roll each ball into a thin circle, about 8-10 inches in diameter.
Cook each tortilla in a hot skillet for about 30 seconds on each side until lightly browned.
Stack tortillas on a plate and cover to keep warm.
Fill and enjoy your soft flour tortillas!