Combine masa harina and salt in a large bowl. Add water and stir until you have soft dough. If dough feels dry add more water, 1 tablespoon at a time.
Divide dough into golf balls size balls, makes about 16 balls. Place each ball between plastic and press until tortilla measures 5 to 6 inches in diameter. Peel off plastic wrap and store between waxed paper until ready to use.
Heat frying pan with a bit of oil and cook tortillas one at a time for about a minute until lightly browned. Turn and cook for another minute.
As soon as each tortilla is cooked place it in a folded tea towel to stay warm and soften.
Serve in holders for tacos or flat for street tacos, burritos or quesadillas.