In a large bowl, combine the flour with room-temperature butter.

Use your hands to rub the butter into the flour until the mixture reaches a crumbly texture.

Add the salt and continue rubbing to ensure everything is evenly distributed without any lumps.

Create a well in the center of the mixture and gradually pour in the warm water.

Mix the dough in stages, adding water as needed until you reach a consistent, workable texture.

Knead the dough by hand or with a machine for approximately 5 minutes.

You are looking for a smooth, elastic consistency that no longer sticks to your fingers.

Once the dough is ready, place it back into the mixing bowl and cover it with a clean kitchen towel.

Allow the dough to rest for 20 minutes to let the gluten relax.

After the first rest, divide the dough into small portions, ideally around 80g each if using a scale.

Shape each portion by folding the edges toward the center and rolling them into smooth balls.

Place these dough balls back under the kitchen towel and let them rest for an additional 20 minutes.

This second rest is crucial for making the dough easy to roll out thin.

On a lightly floured surface, use a rolling pin to flatten each ball.

Start from the center and roll outward, rotating the dough frequently to maintain a thin, circular shape.

Lightly grease a pan with a drop of oil and wipe away the excess with a paper towel.

Heat the pan over medium heat and cook each tortilla until it begins to puff up and develop color.

Flip the tortilla to cook the other side, gently pressing down on any large air bubbles.

As soon as each tortilla is finished cooking, wrap it immediately in a clean kitchen towel.

This traps the steam, which pulls moisture back into the bread and ensures the tortillas remain soft and flexible rather than becoming brittle.

Once they have cooled completely, they can be stored in a plastic bag in the freezer for later use.