Combine the flour, baking powder, and salt in a small mixing bowl and stir to mix.
Combine the butter, cream cheese, and sugar in a large mixing bowl and beat, using an electric mixer, on medium speed until smooth. Stir in the flour mixture and blend well. Press the dough firmly into 2 equal-size balls with your hands. Wrap the balls in plastic wrap and refrigerate for at least 1 hour.
Roll out the pastry, one ball at a time, to a 1/8-inch thickness on a lightly floured work surface with a lightly floured rolling pin. Cut into 2 1/2-inch rounds. Press evenly into the bottoms and sides of forty-eight 1 3/4 x 1-inch muffin cups. Refrigerate for at least 1 hour before filling to make Eula Mae's Party Pecan Tarts.
Makes 4 dozen pastries.
Recipe from "Eula Mae's Cajun Kitchen Cookbook"