Combine flour, baking powder, and kosher salt in a large bowl.

Cut cold butter into the dry ingredients until it resembles coarse crumbs.

Gradually add hot water while stirring to form a shaggy dough.

Knead the dough on a lightly floured surface until smooth and elastic.

Cover the dough with plastic wrap and let it rest for 20 minutes.

Divide the dough into equal pieces and roll into smooth balls.

Roll each ball into a thin tortilla on a lightly floured surface.

Heat a dry cast-iron skillet over medium-high heat.

Cook each tortilla for 1-2 minutes on the first side until bubbles form.

Flip and cook for 30 seconds to 1 minute until golden brown spots appear.

Let tortillas cool completely before storing.