The idea of preparing homemade tortillas may seem a little overwhelming at first, but you will quickly realize that making your homemade tortillas is not all that difficult. Plus, the results are far superior to the thin, dry tortillas you will find packaged in the grocery stores. This recipe for homemade corn tortillas uses only three ingredients: water, baking powder, and masa harina, a special cornmeal treated with lime. Find masa in the international food section of many supermarkets, or at a hispanic food market. None of these ingredients are especially high in calories, so go ahead and enjoy a few as part of a healthy low-calorie diet.