Pour boiling water over cornmeal and soak 20 minutes, or until mixture is cool enough to handle.
Add flour and salt gradually, blending with the fingertips until mixture forms a stiff dough.
Knead the dough 10 minutes.
Cover with a damp cloth and allow to rest 5 minutes.
Form dough into small balls.
On a floured surface, roll the balls into 4-inch rounds, no more than 1/8-inch thick.
Cook on an ungreased griddle over medium heat for 2 minutes on each side.
Use in any recipe calling for tortillas.