In a deep frying pan, and an inch of vegetable oil.
Heat to 350°F-375°F.
While oil is heating up, combine masa flour, salt, and lukewarm water in a bowl.
Divide the mixture into 16 equal balls.
Flatten to 1/8 inch thick circles.
Once oil is heated to 350°F, place one of the masa circles in the oil.
Once the taco floats, let cook for an additional 10 seconds, then flip it over.
With a spatula, gently push the middle of the taco in to create an indention, or "taco shape".
Once the taco holds it shape, I like to turn it on its side in the oil and push down gently. This creates a steeper v in the taco shape.
Cook until golden.
Remove from oil and set upside down on a paper towel lined plate. This will allow all of the oil to drain off. Sprinkle with salt.
Repeat with remaining dough.