1. Brown the ground beef in a frying pan over medium heat, then drain the fat. Add the water, onion, chili powder, garlic salt, and cumin. Simmer, stirring occasionally, for 10 minutes or until most of the water has evaporated.
2. To prepare the shells, heat 1/4 inch of oil in a small frying pan over medium-high heat until hot but not smoking. Place a tortilla in the oil for 30 seconds, turn it over with tongs, and fold in half. Cook 30 seconds, turn over, and cook another 30 seconds
3. Once cooked, transfer the crisp, golden shells to paper towels and drain.
4. Fill each shell with 2 or 3 tablespoons of meat, some le?uce, cheese, tomato wedges, and any optional fillings you choose.
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