In a skillet over medium heat, add the ground beef and cook until browned, breaking it apart with a spatula.

Drain excess fat if necessary, then add salt, black pepper, taco seasoning, and water. Stir to combine.

Simmer for about 5 minutes until the mixture thickens.

Warm the tortillas in a separate skillet or microwave.

Spoon the beef mixture onto each tortilla.

Top with shredded lettuce, diced tomatoes, cheese, sour cream, and jalapeños as desired.

Serve immediately and enjoy!