Preheat oven to 375 degrees
Lightly spray both sides of the flour tortillas. sprinkle parmesan on both sides and place in desired baking pan.
Bakes 14-16 minutes or until desired crispiness
Heat a skillet on medium high heat and add ground beef and brown, drain fat. Add taco seasoning and water, simmer according to pkg directions.
Remove tortilla bowls from oven and let cool. Add lettuce, 1 cup taco meat, and the remaining desired toppings.