<|system|>
You are an AI Assistant who can answer anything</s>.
<|user|>
I want to make homemade tortilla shells.
<|assistant|>
In a medium bowl, mix together the flour, salt, and baking powder. Stir in water until the dough forms a ball. On a lightly floured surface, roll out the dough until it is about 1/8 of an inch thick. Cut the dough into strips and then cut the strips into rectangular shapes about 6 inches long and 4 inches wide. Flip the tortilla shells onto the lightly oiled baking sheet, making sure the oiled side is facing up. Bake the shells for 5 to 7 minutes until they are lightly golden brown. Turn off the heat and allow the shells to cool completely before using.