Step 1: Prepare the Dough

For Flour Tortillas:

1. In a large mixing bowl, combine the flour and salt.

2. Add the vegetable oil or melted lard and mix until the mixture resembles coarse crumbs.

3. Gradually add water and knead until a smooth, elastic dough forms (about 5 minutes). Let the dough rest for 10 minutes, covered with a damp cloth.

For Corn Tortillas:

1. In a large mixing bowl, combine the masa harina and salt.

2. Gradually add warm water and knead until a soft, pliable dough forms (about 5 minutes). Let the dough rest for 10 minutes, covered with a damp cloth.

Step 2: Shape the Tortillas

1. Divide the dough into 8-10 equal-sized balls.

2. Flatten each ball into a disc using a tortilla press or a rolling pin. For flour tortillas, roll them out to about 8 inches in diameter. For corn tortillas, aim for 6 inches in diameter.

Step 3: Cook the Tortillas

1. Heat a skillet or griddle over medium-high heat.

2. Place one tortilla on the hot skillet and cook for about 30 seconds to 1 minute, or until bubbles form and the edges lift slightly.

3. Flip and cook for another 30 seconds to 1 minute, or until lightly browned and cooked through.

4. Keep the cooked tortillas warm by wrapping them in a clean kitchen towel or placing them in a tortilla warmer.