In a bowl combine flour, butter and salt.

With a rubber spatula or in a mixer with a dough hook, press the butter into the flour, stirring to combine and disperse the butter.

Slowly add water to the mixture, about 1/4 cup at a time.

When you have added all of the water, the dough should come together and be a bit shaggy.

Dump that out onto your counter or a cutting board and knead it for a minute to bring it all together and combine in all of the flour.

Once dough has come together, wrap it in plastic wrap and let sit for 20 minutes so the gluten can relax.

When the dough is ready, sprinkle a light flour on your work surface and remove the dough from the wrap.

Divide the dough into 12 pieces for large tortillas and 18 pieces for medium (this is the size I did in the photos). Take each piece and roll them into balls.

Sprinkle some more flour down before rolling each ball out.  You want them to be pretty thin so you can see through it slightly.

Place a pan over medium high heat. Any pan should work for this but I prefer to use a cast iron skillet.

Once the pan has preheated for a few minutes, spray it lightly with a little bit of oil (not too much or they will fry).

Try to brush off the excess flour on the tortilla before adding it to the pan. Cook for about 45-60 seconds them flip over.  You just want to see some small brown spots, don't leave it too long or it will not be pliable!

Cook them one at a time and store in a hand towel or tortilla warmer until you are ready to eat!