Combine masa harina and salt in a bowl, mixing well. Add in water, then stir to combine.
While in the bowl, knead the mixture for about 2 minutes, until it’s smooth and no longer sticky. Add more water or masa, if necessary, to get the right consistency.
Cover the bowl with a towel and let it rest for 20 minutes.
Once rested, divide mixture into 20 balls, about 1.5 tbsp each, and roll them into round balls. Set them onto a plate and cover with a towel so the dough doesn’t dry out.
Roll each ball with a rolling pin to flatten out to about 1/4″ thickness. Repeat for each ball, covering them as you go, so the dough doesn’t dry out. These should look like mini corn tortillas at this point.
Heat oil in a pan over medium heat. Once warm, lightly fry corn tortillas, until golden brown on both sides. Repeat for remaining corn tortillas.
Once cooked, top them however you like! I have some suggestions below.