1. In a large bowl, combine flour and salt. Stir in water and oil. Turn onto 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.
2. Divide dough into eight portions. On a lightly floured surface, roll each portion into a 7-in. circle.
3. 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.