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In a small sauce pan, add two tablespoons of annatto seeds & 1 cup of oil.
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Cook over low heat until you start to see tiny bubbles rising up from the seeds. Don't boil the seeds or the oil will turn bitter. You are looking for a simmer of heat forming from the oil.
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Once you see small bubbles forming, simmer for 10 minutes, then turn the heat off.
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Allow oil to fully cool, then strain out the seeds and store the oil in an airtight bottle or container.
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Use as a replacement for other oils in your traditional Puerto Rican dishes.