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Heat the oil over medium heat in a large nonstick skillet. Add onion, garlic, and beef. Cook / break apart until the beef is browned all the way through. Add taco seasoning and salt.
Melt the butter in a small saucepan. Add the flour and whisk until smooth. Let the flour cook for a minute or two, then slowly add in the milk, whisking after each addition. When the sauce is smooth, remove from heat. Stir in the cheese. Season to taste.
Lay a large tortilla on a flat surface. Layer: beef, queso, crunchy stuff, sour cream, salsa / hot sauce, tomato, lettuce, cilantro. Fold the edges of the tortilla in. Place in a hot oiled skillet. Cook for a few minutes on each side until the exterior is firm, crunchy, and golden brown. Cut and serve! I like a little mashed avocado and hot sauce on top.