In a medium bowl, mix together masa harina and hot water until thoroughly mixed together.

Place dough on a clean surface and knead until pliable and smooth.

If your dough is too sticky, add more masa harina; if it begins to dry out, sprinkle with water.

Cover dough tightly with plastic wrap and allow to stand for 30 minutes.

Divide dough into 15 equal-size balls.

Using a rolling pin, or your hands, press each ball of dough flat between two sheets of plastic wrap.

Try to make them as thin as possible for the best effect.

You may also use a tortilla press if you have access to one.