Mix flour and salt in a large bowl.
Rub butter into flour with your fingers until it resembles coarse crumbs.
Gradually add warm water, stirring until dough forms.
Knead dough on a clean surface until smooth and elastic.
Divide dough into portions of about 2 1/2 tablespoons each and roll into 1 1/2-inch balls.
Place balls on a plate, cover with plastic wrap, and refrigerate at least 30 minutes.
Lightly flour a clean surface and roll each dough ball into an 8-inch round.
Heat a nonstick skillet over medium-low heat with a small amount of vegetable oil until just about to smoke, then wipe with paper towels.
Place a tortilla in the skillet and cook until it begins to bubble, about 1 minute.
Flip and cook the other side until browned and puffed, about 1 minute.
Transfer to a plate and cover with a dish towel to keep warm.
Repeat with remaining dough rounds.
Once cooled, layer tortillas between parchment paper, wrap in plastic wrap, and refrigerate up to 3 days.
To reheat, microwave on 50% power for 10 to 20 seconds.