Stir together flour, baking powder, and salt. Cut in shortening until the mixture resembles cornmeal.
Gradually add the water, stirring with a fork (dough will be crumbly). Turn onto floured surface; knead into a smooth ball.
Divide dough in half; let stand 10 minutes.
Roll each half into a 12.5x10-inch rectangle. Cut into 2 1/2 inch squares (do not re-roll or patch dough).
Fry a few at a time in deep hot fat (400 degrees) until golden. When you drop the squares into the oil they will sink to the bottom and then rise to the top. As the sopapillas rise to the top, spoon hot fat over the top to help them puff up. Drain on paper towel.
Serve with honey or roll in cinnamon-sugar mixture. Best if served soon after frying. Makes 40. Recipe may be halved.