In a large mixing bowl, combine the masa harina and salt. Gradually add warm water, stirring with your hands or a spoon until a soft, pliable dough forms. The texture should resemble playdough—neither too dry nor too sticky. Adjust with small amounts of water or masa harina as necessary.

Divide the dough into 12 equal portions. Roll each portion into a smooth ball, then flatten into a disc approximately ¼ inch thick. A tortilla press, rolling pin, or heavy pan may be used for uniform thickness, with parchment paper to prevent sticking.

Heat a comal or flat skillet over medium-high heat. Place the discs onto the hot surface and cook for about 1 minute per side, or until golden spots appear. The sopes should remain soft yet lightly firmed on the exterior.

Remove each sope from the heat and immediately cover with a clean tea towel to retain warmth. While still pliable, use your thumb and forefinger to gently pinch around the edges, creating a raised border. This will hold your chosen toppings securely.

Allow the sopes to cool slightly before adding toppings. Serve with beans, meats, vegetables, salsa, or cheese as desired.