Mix the Dough: In a mixing bowl, combine 1 cup all-purpose flour, 1/2 teaspoon baking powder, and 1/4 teaspoon salt. Gradually add 1/2 cup water, mixing until a dough forms.

Knead: Knead the dough on a floured surface for about 5 minutes until smooth. Cover it with a clean towel and let it rest for 10 minutes.

Roll Out: Divide the dough into four equal pieces. Roll each piece into a circle about 1/8 inch thick.

Heat the Oil: In a deep skillet or frying pan, heat oil over medium-high heat (about 1 inch deep).

Fry the Shells: Carefully place one rolled-out dough circle into the hot oil. Fry for about 1-2 minutes on each side, or until golden brown and crispy. Use a slotted spoon to flip it and remove it from the oil. Place the fried shell on paper towels to drain excess oil.

Repeat: Continue frying the remaining dough circles.

Cook the Beef: In a skillet over medium heat, brown 1 lb of ground beef until fully cooked, breaking it apart with a spatula.

Season: Drain excess fat, then add 1 packet of taco seasoning and a splash of water (if needed). Stir until well combined and heated through.

Add Cheese: Sprinkle shredded cheese on top of the beef while it's still hot so it melts slightly.

Top It Off: Add your desired toppings, such as shredded lettuce, diced tomatoes, sour cream, and salsa.

Enjoy: Serve your chalupas warm and enjoy the delightful combination of flavors and textures!