sift the flour, salt and sugar into a bowl

rub the butter into the flour until it resembles fine breadcrumbs

gradually add the water and mix into a soft dough

you may need more or less water, depending on the flour

the dough should not be too sticky or too dry

divide into 4 balls and place on a lightly greased surface

cover with a damp cloth and leave to rest for 30 minutes

roll each ball into a circle as thin as you can get it

cook each tortilla in a very hot pan for 1 minute per side

if it puffs up press down with a spatula

use immediately