Add flour, baking powder, and salt to the bowl of a standing mixer and stir to combine
Add lard to the flour mixture and use a fork to combine so that the mixture is dry and crumbly
Slowly add milk or water and beat dough on low speed for about 4 minutes
Divide dough equally into 12 small balls and let rest for 30 minutes
When you are ready to cook the tortillas, heat a pancake griddle over moderate heat (or use an electric griddle) and prepare to form the tortillas
Use flour to lightly coat top and bottom of each dough ball before rolling out.
Using a rolling pin, gently flatten the dough ball and then roll out in a very thin circle. It helps to roll gently and turn the tortilla often.
Place on preheated griddle or pan and flip when they start to bubble.
Do not overcook these as they will get too hard. The tortillas should remain very pale in color.