In a large skillet over medium heat, brown the ground beef until fully cooked, breaking it apart with a spatula as it cooks, about 5-7 minutes. Drain excess fat if necessary.

Stir in chili powder, cumin, garlic powder, onion powder, salt, pepper, and water. Simmer for 5 minutes, allowing the flavors to meld and the mixture to thicken slightly.

While the beef is simmering, heat about 1/4 inch of vegetable oil in a separate skillet over medium-high heat.

Once the oil is hot, carefully add one tortilla at a time, frying for about 30 seconds on each side until crispy and golden. Remove and drain on paper towels.

Fill each crispy tortilla with a generous amount of the seasoned beef mixture. Top with shredded lettuce, diced tomatoes, cheddar cheese, and a dollop of sour cream.

Garnish with fresh cilantro if desired and serve immediately.