• Place a nonstick skillet over MEDIUM heat and coat it with nonstick cooking spray.
• When hot, add the ground beef and onion and cook, breaking up the meat with a wooden spoon until browned and crumbled, about 5 minutes. Drain any excess grease and return the skillet to the heat.
• Add the taco seasoning and cook, stirring for a minute or two, or until the meat is well coated with the spices. Add the tomato sauce and water. Heat mixture until bubbling then reduce heat under skillet to MEDIUM-LOW. Simmer for about 5 minutes or until the sauce has reduced. Remove from the heat.

Prepare the Tortillas

• Add just enough oil to a 10- to 12-inch skillet to lightly coat the bottom and place it over MEDIUM-HIGH heat. When the oil is hot (but not smoking) add a tortilla and cook it for about 30 to 60 seconds, or until golden brown and toasted. Flip and cook for another 30 to 60 seconds to toast the other side. Transfer the tortilla to a double layer of paper towels and blot any excess oil with additional paper towels. Repeat with remaining tortillas, adding additional oil as needed.
• Alternately, skip the oil and toast your tortillas in a dry skillet over MEDIUM-HIGH heat for about 30 to 60 seconds per side, or until nicely toasted.