In a medium bowl, combine 1 cup masa harina and slowly pour in 1 cup water while kneading into the dough.
Continue kneading and adding water in small amounts until the dough reaches a soft, play-dough-like consistency.
Cover the bowl with a dish towel and let the dough rest for 20 minutes.
Divide dough into equal portions and roll into balls.
Using a tortilla press lined with plastic, press each ball into a tortilla—ensure it’s not too thin to handle.
Heat a cast iron skillet or comal over medium-high heat.
Gently lay a tortilla on the hot surface. Cook for 1 minute, then flip. Count to 20, flip again, and cook for another minute until the tortilla puffs.
Remove from heat and store on a plate covered with a clean kitchen towel to keep warm.
Repeat with remaining dough. Enjoy fresh!