In a large bowl, combine flour and salt. Stir in water and oil. Turned on to a floured surface; knead 10-12 times, adding a little flour or water if needed to achieve a smooth dough. Let rest for 10 minutes.

Divide dough into eight portions. On a lightly floured surface, roll each portion into a 7-in circle.

In a large nonstick skillet, coated with cooking spray, cook tortillas over medium heat for 1 minute on each side or until lightly browned. Keep warm. Yield: 8 tortillas.