In a large skillet, brown the beef. Once it starts to change color, add the taco seasoning to taste. Drain off the drippings and keep warm.
In a large fry pan filled with oil to 1-inch depth, heat the oil until a bit of tortilla sizzles. Fry the tortillas into taco shapes. Fry on one side for about 20 seconds, flip, and fold, holding with tongs. Fry until crisp. Flip and fry the other side.
Drain the cooked shells on paper toweling.
Once the shells are fried, fill with beef and add other toppings such as lettuce, cheese, tomatoes, salsa, and sour cream.