This is easiest when you already have the beef filling left over from making Chile Rellenos.  Otherwise, start by making the filling (see the Chile Relleno recipe).  Next, heat about 1/4 inch of vegetable oil in the bottom of a small skillet over high heat.  When the oil is hot, fry and mold the taco shells.  First, slide a tortilla into the hot oil.  Immediately fold it in half using a pair of forks as utensils.  You don't want to crease the tortilla at the fold so that it sits flat like a folded circle of paper;  rather, you want a gentle curving fold where the sides do not touch one another.  You can achieve this by using the forks to hold the two sides of each tortilla about an inch apart as it fries.  Make the shells as crisp or as soft as you like by fluctuating the frying time.  We like ours a little soft which takes about 30 seconds.  After making all the taco shells, set up an assembly line and let everyone build their own tacos.

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Our comments:  These are messy and great tasting.  The biggest secret is frying the taco shells yourself.  The next biggest secret is having plenty of guacamole.