Mix the Masa harina and salt together, then stir in the water.  The water is absorbed fast so you will need to stir fast until it forms into dough.  Kneed for 2-3 minutes or until the dough is smooth.

If the dough is not smooth, add more water a tablespoon at a time while you are kneading it. The dough should be firm and springy when touched, not dry or super sticky.

Measure the dough out into ⅓ -cup size portions and roll each into a ball.  Cover them with a towel or plastic wrap so they do not dry out.

Roll out each ball into a circle between two sheets of parchment paper or wax paper.  You can make them as thick or thin as you would like.

Heat a nonstick skillet over medium – high heat and cook each tortilla for 1-½ minuets on each side.  Stack them together and keep a towel over them to keep them warm.

Serve warm or at room temperature.  You can make them ahead of time if you like.  If you do, then keep them separated with plastic wrap, parchment paper or wax paper.

Store in refrigerator or freezer until ready to use.