In a food processor or blender, combine the flour and butter until the flour has a texture of a coarse meal. Transfer the mixture to a large bowl.
Add the salt and water, and mix just until the mixture forms a smooth dough. Cover the dough and let it rest for 15 to 20 minutes.
On a lightly floured surface, divide the dough into 12 pieces. Use a rolling pin to roll the dough out about 1/4-inch thick. Stack the tortillas between pieces of parchment.
Heat a griddle or a sauté pan over medium heat. Working in batches, cook the tortillas until they are lightly browned on both sides, about 2 to 3 minutes per side.