Combine all the dried spices—chili powder, cumin, cornstarch, salt, paprika, smoked paprika, black pepper, garlic powder, onion powder, oregano, and cayenne pepper—in a small bowl and mix thoroughly. While the seasoning sits, prepare your toppings: shred the lettuce thinly, shred the cheddar cheese, dice the tomatoes, and chop the fresh cilantro. Arrange all toppings in separate bowls for easy assembly later. I like to prep my toppings first because it keeps the assembly process smooth and prevents the finished tacos from getting cold.

Heat a large skillet over medium-high heat and add the ground beef, breaking it apart as it cooks. Let it cook for about 5-7 minutes, stirring occasionally, until most of the pink is gone and the meat is well-browned. Pour off any excess fat if there's more than a tablespoon remaining. Add the taco seasoning mixture from Step 1 and stir well to coat all the beef evenly. Pour in the black beans (with their liquid) and stir to combine, then reduce heat to low and let it simmer for 5 minutes to meld the flavors. I find that letting the beef mixture simmer for a few minutes makes the spices really penetrate the meat and beans, creating a more cohesive filling.

While the beef mixture simmers, pour vegetable oil into a deep pot or small saucepan to a depth of about 2-3 inches. Heat the oil to 325°F, checking the temperature with a thermometer for accuracy. The oil should shimmer and a small piece of tortilla should sizzle immediately when it hits the oil—this temperature is hot enough to crisp the tortillas without burning them, but not so hot that they cook too quickly.

Using tongs, carefully dip one corn tortilla into the hot oil, letting it heat for about 10-15 seconds until it becomes pliable. Quickly fold it in half to form a U-shape taco shell and hold it in that position for about 45 seconds until it firms up and becomes golden and crispy. Carefully flip the taco shell over using tongs and fry the inside for another 15-20 seconds until that side is also crispy and golden brown. Transfer the fried shell to a paper towel-lined plate and repeat with the remaining 11 tortillas. Work efficiently but carefully—I like to have a pair of tongs ready specifically for flipping because it gives you better control and prevents splashing.

Once all the tortilla shells are fried and slightly cooled, spoon the beef and bean filling from Step 2 into each taco shell, dividing it evenly among all 12 tacos. Don't overfill—you want room for toppings. Working quickly so the shells stay warm and crispy, top each taco with shredded lettuce, cheddar cheese, diced tomatoes, a small dollop of sour cream, and a sprinkle of fresh cilantro. Serve immediately while the shells are still warm and crispy.