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Step 1
Whisk masa harina and salt together; stir enough water into mixture until dough is smooth and holds together. Form dough into 2-inch balls. Flatten each ball to a 1/2-inch thick circle.
Step 2
Heat oil to 400 degrees F (200 degrees C) in a deep-fryer or large saucepan.
Step 3
Fry dough in the hot oil until sopes are just lightly browned, about 30 seconds per side. Remove sopes with tongs and place on a paper towel-lined plate; cool just until sopes can be handled. Pinch the edges of each sope together forming little 'boats'. Return to hot oil and fry until golden and cooked through, 1 to 2 minutes.