Mix flour, salt, and water in a bowl
Add oil or lard if desired
Knead the dough until smooth
Cover and let the dough rest
Divide the dough into small balls
Roll each ball into a thin circle
Heat a dry skillet or griddle over medium-high heat
Cook each tortilla for about 30 seconds on one side
Flip and cook the other side until lightly browned
Remove and keep warm
Repeat with the remaining dough