In a large bowl, combine flour and salt. Stir in water and oil. Knead 10-12 times, adding a little flour or water if needed to achieve a smooth dough. Let rest for 10 minutes.
Divide dough into eight portions. On a lightly floured surface, roll each portion into a 7-in. circle.
In a large nonstick skillet, cook tortillas over medium heat for 1 minute on each side or until lightly browned. Keep warm. Yield: 8 tortillas.
Flour tortillas become tortilla chips by cutting each one into 1/8ths. Placing in a single layer on a baking sheet and baking at 350 degrees for 7-10 minutes, or until slightly crispy and beginning to lightly brown.