Combine Ingredients: In a large bowl, mix the masa harina and salt together. Gradually add the warm water, stirring until a dough forms. The dough should be soft and pliable but not sticky.

Divide Dough: Divide the dough into 12 equal pieces and roll each piece into a ball. Cover the balls with a damp cloth to keep them moist.

Flatten: Using a tortilla press or a rolling pin, flatten each ball between two pieces of plastic wrap or parchment paper until it’s about 1/8 inch thick.

Heat Skillet: Preheat a dry skillet or griddle over medium-high heat.

Cook Tortillas: Place one tortilla in the hot skillet and cook for about 30 seconds on each side, or until it has brown spots and is cooked through. Repeat with the remaining tortillas, keeping them warm in a clean kitchen towel.