Mix the flour and salt in a large bowl, ensuring an even distribution.

Add the lard or oil to the flour mixture and work it in until it resembles coarse crumbs, about 2-3 minutes.

Pour in warm water gradually while mixing until a soft, slightly sticky dough forms.

Knead the dough on a floured surface for about 5 minutes until smooth and elastic.

Rest the dough by covering it with a kitchen towel for 30 minutes.

Divide the rested dough into equal portions, usually 10-12 balls.

Roll each ball out on a floured surface into thin circles, about 8 inches in diameter.

Heat a skillet over medium-high heat and cook each tortilla for about 30 seconds on each side until lightly golden.

Keep warm by stacking cooked tortillas in a clean kitchen towel.