Sift all purpose flour into a mixing bowl.
Add olive oil and mix into the flour until crumbly.
Add sea salt to very warm water and stir it in so that the salt dissolves.
Add the sea salt and warm water mix to the mixing bowl and mix it in to form a dough. Don't overmix, mix it just until a dough has formed.
Transfer the dough to a floured surface, flour the dough and your hands and then knead the dough for about 2 minutes until it's smooth. If the dough has any sticky parts while kneading, keep adding flour until there is no stickiness.
When the dough feels smooth, form it into a ball and cover it with a clean cloth and leave it to rest for 30 minutes.
Then divide the ball of dough into 8 equal sized pieces.
Roll each piece of dough into a circle. It doesn't need to be perfect. Don't make it too thin or it will be difficult to lift it up and place it into the hot pan, and don't make it too thick or it will be chewy.
Stack the rolled out tortillas on a plate with sheets of parchment paper between them so that they don't stick.
Heat a wide, heavy bottomed skillet over medium to high heat.
When the pan is hot, add the first tortilla. It will quickly start to puff up with bubbles forming on the surface of the tortilla.
Flip it over and cook until both sides are nicely browned and the tortilla is dry around the edges (about 1-2 minutes per tortilla). Repeat until all your tortillas are cooked.