Lefse is made out of potato, milk or cream (or sometimes lard) and flour, and cooked on a griddle. Special tools are available for lefse baking, including long wooden turning sticks and special rolling pins with deep grooves. There are significant regional variations in Norway in the way lefse is made and eaten, but it generally resembles a flatbread, although in many parts of Norway, especially Valdres, it is far thinner. In some parts of the United States, including Minnesota, North Dakota, South Dakota, northern and central Iowa, Wisconsin, Oregon and Washington, lefse is available in grocery stores. One Minnesota tortilla factory makes a run of lefse once a month on its tortilla equipment.
Potetlefse (potato lefse) is often used in place of a hot-dog bun and can be used to roll up sausages. This delight is also known as pølse med lompe in Norway, lompe being the "smaller-cousin" of the potato lefse.
Lefse is a traditional accompaniment to lutefisk, and the fish is often rolled up in the lefse.