Prepare taco meat by browning one pound of ground beef, draining and adding taco seasoning and water. Bring to a boil and let simmer while preparing the rest.
Soften the tortillas in the microwave, 30 seconds. Line each of 8 muffin cups with 1 tortilla. Carefully fold back edges of tortillas, leaving opening in centers for filling. Bake 10 minutes.
Add salsa to the taco meat and spoon mixture into tortilla bowls; top with cheese, lettuce and tomato.