Start with the taco shells, buy them in the store or make em yourself. If you make them yourself, I don’t think you will ever go back to purchasing taco shells. All you need is some tortillas and cooking spray. We used some small, soft “taco” tortillas. We used the flour kind but corn is fine too.
First you want to steam them… Wet some paper towels and wring them out well. Layer the tortillas with the wet paper towels on a plate and then microwave (we did 6 at a time). Keep an eye on them, it should be about 30 seconds until they are steamed. Then lightly spray each side with cooking spray and drape each tortilla over two bars of the oven rack. It is wise to put a baking sheet below them to catch any oil from the cooking spray. Bake at 350-375 degrees for 7-10 minutes. You will be able to tell that they are browning & getting crispy. Take them out and set them aside!
Okay, now for the filling All you need is ground beef (2 pounds), 1 can of refried beans, 1 can of tomato sauce, 1 packet of taco seasoning, shredded cheese, & your favorite taco toppings.
Brown the ground beef in a large skillet. COMPLETELY drain all grease and return to skillet. Over low heat, add refried beans, taco seasoning, and about half to two-thirds of the tomato sauce (you can eye this to see whats best, you don’t want the filling to be too runny or your tacos will be soggy on the bottoms). Blend well and scoop into the tacos (which should be “standing” in a lightly greased casserole type dish). Then just sprinkle the cheese over the top and bake. I think I did my at 375 degrees for about 10 minutes.