In a large mixing bowl add the flour and salt. Whisk together to combine.
Heat the water to a hot temperature, not boiling, either in a small saucepan or in a heat safe container in the microwave. Add the lard and stir, allow the lard to completely melt.
Pour the melted lard and water into the mixing bowl with the flour mixture. Knead with the dough hook on a stand mixer on low for about 10 minutes. If not using a stand mixer, knead the dough by hand on a lightly floured surface for 10-15 minutes. The dough is ready when it's no longer sticky and has a smooth appearance.
Divide the dough into 12 equal sections. Roll and pinch each portion of dough to form a small ball. Place the dough portions on a lightly floured baking sheet, or on a floured counter. Cover with a clean kitchen towel and let sit for 30 minutes.
Once the dough has sat for 30 minutes, heat a skillet over medium low heat.
Lightly sprinkle flour on a clean counter top and rolling pin.
Using your fingers, gently flatten out one tortilla, spinning as you go so that it flattens and creates a circle. If you notice a lot of resistance in the dough, let it rest a bit longer to allow more gluten formation.
If the tortilla dough is soft and pliable, easy to press out with your fingers, continue and roll out the tortilla nice and flat in a round shape. The tortilla should be rolled thin and be slightly transparent.
Place the tortilla on the hot skillet, allow to cook for about 60 seconds, you will notice bubbles forming, don't press them down. After 60 seconds, take a peek at the bottom to check the color of the tortilla, brown spots should have formed, if not, increase the heat slightly. If dark, almost black spots have formed, decrease the heat.
Flip the tortilla and continue to cook the other side for another 30-45 seconds, bubbles will still form and brown spots will appear.
Remove the tortilla from the skillet and place on a plate or in a tortilla warmer. If you don't have a tortilla warmer you can place the tortillas on a clean towel, fold the towel over to cover the tortillas to keep them warm.
Continue this process until all tortillas are cooked. Do not roll several tortillas at a time and stack them since they will stick.
Tortillas are best served warm. Serve immediately and enjoy.