Melt the 2 tbsp. butter or margarine and 1 tbsp. of shortening together in a pan or in the microwave.
Heat the milk (or water) until hot, but not boiling. Combine the melted fat with the milk (or water).
In a bowl, combine the flour, salt and baking powder. Mix well.
Make a hole in the mound and pour the liquid in the middle. Gradually incorporate the flour mixture.
Once mixed thoroughly, turn the dough out onto a flat, clean surface and knead well. Separate into 12 equally sized balls. Roll out each ball into a circle 1/2 cm thick. With your finger, poke a hole in the middle of each circle.
In a large frying pan, melt 1-2 cups of shortening or lard over medium high heat. Fry each circle to a golden color in the melted shortening or lard. You might need to lower the temperature to medium while frying the batch.
Transfer tortas to a plate with kitchen towel or paper bags to remove excess oil.
Eat while still warm with dulce de leche spread or mermelada. Enjoy with coffee, tea, or better yet, yerba mate.