Heat oven to 425°F. Line cookie sheet with foil. Place tater tots on cookie sheet & bake according to directions on package.

Meanwhile, in a skillet , cook beef over medium heat 8-10 minutes, stirring occasionally, until thoroughly cooked. Drain. Add taco seasoning & water. Cook about 2 minutes until hot.

Sprinkle potatoes with beef mixture and cheese. Bake 3-5 minutes longer or just until cheese is melted. Top with remaining ingredients.