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Step 1
Combine the masa harina, water, and salt in a medium bowl and knead into a smooth ball. Cover the bowl with plastic wrap and let sit for 30 minutes to allow the masa to completely absorb the water.
Step 2
Break off golf ball–size pieces of dough, about 40g each. (Use larger pieces if you want to make bigger tortillas.) Roll each piece into a smooth ball. If using a tortilla press, place one piece of plastic wrap on the bottom of the press, set the dough ball on it, and then place another piece of plastic wrap on top of the dough before pressing. Alternatively, choose a plate that has a high enough ridge on its underside to make the tortilla the thickness you like when a dough ball is placed directly under the plate and the plate is pressed down to rest on the work surface. Or you can simply press tortillas with the bottom of a pan or even a book. Stack the pressed tortillas on a plate until you’re ready to cook them.
Step 3
Heat the oil in a cast-iron skillet over medium-high heat and cook the tortillas, one or two at a time, on each side until browned in a few spots and cooked through, 3 to 4 minutes total, depending on the thickness of the tortillas.
Step 4
To store cooked tortillas, wrap in aluminum foil and set aside until completely cool. Place the foil packet in a resealable plastic bag and refrigerate for up to 3 days.