On medium heat, brown beef or chicken until fully cooked, breaking beef up until crumbly.

Heat enough oil to deep fry in deep pot to 350°F.

Drain the meat and keep warm.

Mix taco seasoning, water and beef or chicken and mix well and cook until mixture thickens. Set aside and keep warm.

Take 1 flour tortilla and place in hot oil. With a slotted metal spoon, put down the center of tortilla and hold under oil. This will form the bowl. The sides will rise and while holding down the middle it will form.

Fry a couple of minutes until browned to your liking.

Drain cooked shells on cooling rack over paper towels to drain excess oil.

Put meat in bottom of shell and top with lettuce, tomatoes, refried beans, sour cream and cheese. I like Guacamole in mine. and shredded cheese of your choice. I use the Mexican Taco blend or sharp cheddar.