You can use either flour or corn tortillas. If using corn tortillas, you might want to add a little oil into the pan when cooking on the tortilla side. This will help the corn tortilla get more crisp because it needs more oil. If using flour tortillas, you might not need extra oil for the tortilla side because the fat from the beef should be enough to cook the flour tortilla.
Add beef in bowl and stir in the garlic powder and taco seasoning mix (use about 1/2 the packet for mild seasoning - use the entire packet for full seasoning). Mix to combine well.
Spread about 1/4 cup of beef on tortilla. Press the meat into the tortilla until it reaches the edges of the tortilla. Repeat this process for all the meat and tortillas.
Heat a skillet on medium high heat. Lay tortilla with meat side facing down on the skillet. Using a spatula, press down on the tortilla or “smash it down” so beef lays flat and presses into the tortilla.
Cook the meat for about 2-3 minutes or until the meat is cooked to your liking. Then flip the meat & tortilla so the meat is facing up.
Cook the tortilla for about 1 minute or until the tortilla is crisped.
Immediately remove the tortilla and top the meat side with your favorite taco toppings. Gently fold the taco over.