Combine the masa, salt, and water in a large bowl and mix until a smooth dough forms. Knead for a few minutes or until flexible.

Pull off pieces of dough and roll them into 8 golf ball-sized pieces.

Place a ball between 2 pieces of plastic wrap and with a rolling pin or tortilla press, flatten the ball into a tortilla betweem 4-1/2" and 5" in diameter and 1/8" thick.

Fill a deep skillet with 1" of oil and heat to 375°F Maintain this heat at all times!

Slip a tortilla into the hot oil and with a spatula, baste hot oil over the top untill the tortilla puffs.

After 1 minute, flip it over and use the spatula to crimp the tortilla in the middle to form a U shape or boat shape while it continues frying for another minute.

After 2-3 minutes, it should hold its shape and look golden brown. Drain on paper towels.

Serve immediately with your favorite taco filling and toppings.