In a bowl, combine flour and salt. Stir in water and oil. Knead 10-12 times, adding a little flour or water if needed to achieve a smooth dough. Set aside to rest for 10 minutes.
Divide dough into 2 portions. On a lightly floured surface, using a rolling pin, roll each portion into a thin circle, about 7 inches in diameter.
Heat a large cast-iron or stainless steel pan on medium heat. Lightly grease with nonstick spray as needed. Cook tortillas one at a time until lightly browned, about 1 minute on each side.