Brown the ground beef, adding the salt and pepper to taste. Allow beef to cool down.

Put a small amount into the center of a corn tortilla and roll. Place seam down on a cookie sheet covered with a towel. If having problems with the tortillas splitting, try warming them up in the microwave or putting a bit of oil on them. Place the rolled tacos side by side on the towel and pile them on top of each other. Put in the refrigerator overnight. (Skip putting them in the refrigerator if using extra soft corn tortillas)