Mix the salt and the masa together in a large bowl with a whisk.
Warm the water, and then add about a fourth of it. Use your fingers and start mixing the water in with the masa. Then add a bit more water, etc. Until the dough comes together and when you press on it with your finger it doesn't stick to it. You may have a little water left, or you may need a bit more water. It shouldn't be crumbly/dry and it shouldn't be really damp either. If it is too dry, add a bit more water, if too wet add a little bit more masa.
Now knead the dough with one hand for about 5 minutes. Once kneaded, shape it into a ball, and cover it with a damp paper towel or a kitchen towel and allow the dough to rest for 20 to 30 minutes.
Once the dough has rested, take it out and roll it into a long log. Then divide it equally into 8 pieces. Which makes 4-inch tortillas
Take the dough and roll it in between your palms into a ball. The size will be about the size of a ping/pong little smaller than a golf ball.Place them in a bowl and cover them again with the damp cloth while you press them.
Take one of the dough balls and place it in between two pieces of plastic. A one-gallon bag works great. Just cut the sides and the zip lock. Press it with a tortilla press, or just press down on it with a pie plate or heavy pot or something. Gently peel it from the plastic, it shouldn't stick at all. Now it can be cooked. You can press then cook, or press all of the balls first then cook them, just make sure to keep them covered with the damp cloth before cooking them.
Heat up a non-stick or cast-iron skillet or griddle on medium-high heat (approx 375 F/190 C to 400 F/205 C).
Place a tortilla on the pan and let it cook for 30 seconds, then carefully flip it over, with your fingers or spatula. The pan will be hot! After you flip it over, cook the other side for 30 seconds. Flip it over to the other side and give it a pat with a spatula. It will most likely puff, which means it is done. Even if it doesn't puff up, take it off after 30 seconds. The total time will be around 1 min 15 to 1 min 30 seconds.
Place the cooked tortillas in a tortilla keeper with a damp cloth or on a plate with a damp cloth, while you cook the rest of them.And there you go, homemade corn tortillas using just 3 ingredients. Use these for tacos, quesadillas, enchiladas, etc. Enjoy!