Whisk together masa harina, flour, and salt. Stir in water to thoroughly combine. Knead dough just until it comes together into a smooth ball, about 2 minutes. Transfer dough to a bowl, cover with a towel, and let rest 15 minutes.
Form dough into 12 golf ball-sized portions using wet hands or a #20 scoop (heaping 3 Tbsp.). Place balls on a baking sheet and cover with a damp towel while preparing filling.
% Daily Value*
Total Fat 1g 1%
Saturated Fat 0g 0%
Cholesterol 0mg 0%
Sodium 160mg 6%
Carbs 23g 7%
*Percent Daily Values are based on a 2,000 calorie diet.