There are only two ingredients needed to make these: nixtamalized corn flour known as masa harina, and hot tap water. Some popular gluten-free brands of masa harina are Maseca, Bob's Red Mill, or Minsa. You could also add a pinch of salt, but it's not necessary.
You can mix these by hand in a large mixing bowl, but after watching this video about making soft Nicaraguan tortillas from whole corn, I decided to try mixing the dough in my food processor to simulate a second grinding. The result was pretty good. Probably not as good as in the video, but I managed to make light, soft, flexible, corn tortillas that aren't dry and don't split when you eat them. They even puffed up during cooking. If you mix by hand, knead the dough for a few minutes before forming into balls. They'll still be delicious, just a little stiffer and they might not puff up.
The other useful piece of equipment I have is a tortilla press. I line mine with a plastic bag that I've cut open along the seams. Old produce bags or Ziplock bags work really well. This step keeps them from sticking to the press and makes it easier to transfer the tortillas to the pan. You could also roll them out by hand or press them under a pie plate—just remember to place the dough between two layers of plastic.
It's best to make these on a well-seasoned cast iron pan. I found mine, with a beautifully seasoned surface, abandoned in the alley behind my apartment building. All I do to maintain it is rub a thin layer of refined coconut oil on the surface after cleaning while it's still hot. Then, I wipe off any excess with a paper towel before storing. Very little oil is left on the pan the next time I use it, but there is enough left to protect the surface from rust. If you use a non-stick pan, make sure it's a really good one that can withstand high heat for an extended amount of time. Do not use a stainless steel frying pan.
Cook the tortilla briefly on the first side, 30 seconds and no more. After 30 seconds, the edges should start to lift from the pan, but the top will look unchanged. Flip and cook the second side for 90 seconds. Then, flip back to the first side and cook for another 90 seconds. On this last flip the tortilla will start to puff up. The whole thing will inflate like a balloon if you have pressed it evenly, and you didn't overcook the first side.
To reheat, rinse each tortilla in water and microwave for 10-20 seconds (depending on your microwave), flipping once half way through, or rinse and heat in a non-stick skillet over medium heat until warm, flipping as needed.
This is not a fast process, but the results are soooo worth it.
2 cups masa harina
1-1/3 to 1-1/2 cups hot water
pinch of salt (optional)
Fill with seasoned beans and Smokey Roasted Tomato and Ancho Chili Salsa or whatever your heart desires.
To your health and happiness,
Beans and Rice