Combine Masa Harina and salt in a medium-sized mixing bowl.
Add boiling water and stir until dough resembles, thick, cooked cereal.
Wet hands and form dough into balls the size of an egg.
Place each ball of dough between two lightly moistened pieces of waxed paper and flatten to about 1/8 inch thick, using a tortilla press, rolling pin, or pressure from the hands. Remove tortilla from waxed paper.
Heat griddle or skillet on medium-high heat.
Place each tortilla on the griddle and cook for approximately 1 minute on each side.
(Tortillas should be lightly speckled.).
* Masa Harina is available in the cereal section of most grocery stores.