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Step 1
For the taco shells, line a baking sheet with a cooling rack and heat about 1 inch of neutral oil in a large skillet to about 350 degrees F.
Step 2
Add a tortilla to the skillet and cook until just softened, about 10 seconds. Use tongs to flip the tortilla, then fold in half (with the tongs in the middle to create a pocket) to create a taco shell. After about 10 seconds, the shell should hold its shape. Continue to fry, turning as needed, until crisp and golden all over, 1 to 2 minutes. Remove to the rack to drain and season lightly with salt. Repeat with the remaining tortillas (once you get good at it, you can be working on a few at a time in the oil.)
Step 3
For the taco filling, heat 2 tablespoons neutral oil in a large skillet over medium heat. Add the ground turkey and onion and cook and crumble with a wooden spoon until the turkey is lightly browned, 3 to 4 minutes. (If your turkey gives off a lot of juices, increase the heat to reduce them before proceeding.) Add the tomato paste, chili powder, cumin, paprika, garlic powder, oregano, cayenne and 1 teaspoon salt. Stir to coat the meat in the spices. Add the beer and vinegar. Bring to a vigorous simmer and cook until very thick, 8 to 10 minutes.
Step 4
Spoon the filling into the taco shells and serve with toppings of your choice.
Step 5
Leftover taco filling will also keep for up to 2 days. The taco shells should be eaten as soon as they are made.