The number of tortillas per person depends on what you are serving with them. As a general rule, one medium-sized flour or corn tortilla is enough for one small meal or appetizer. If you are making tacos, burritos, quesadillas, or other larger dishes, you may want to make two tortillas per person. However, if you are making smaller appetizers such as taquitos or flautas, one tortilla per person should be enough. To ensure that everyone has enough food at your gathering, it is best to make slightly more than the recommended amount so that no one goes hungry! Enjoy your delicious homemade Mexican cuisine!