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A delicious Tex-Mex classic!
Make the taco filling first. Preheat a large skillet over medium-high heat. Add a drizzle of olive oil, then add the beef. Crumble the beef with a wooden spoon or potato masher and cook until no traces of pink remain. Next, add the onion, garlic, and jalapeno. Stir until the veggies have softened, about 5 minutes.
Now add the spices and stir to make sure the meat and veggies are coated. Deglaze the pan by stirring in the beer, and continue to heat and stir until it’s almost evaporated. Now stir in the salsa, reduce the heat to medium-low and let it simmer until the texture is to your liking. I like mine to be pretty thick and saucy. While it’s expected to have some juices running down your arm while eating a taco, you don’t want that to get out of hand and ruin your dining experience. Turn the heat all the way to low and let the flavors marry while you prepare the tortilla shells. Stir occasionally.
Fill your deep fat fryer with oil and heat according to manufacturer’s instructions. Test the oil with a tiny piece of tortilla you’ve broken off. If it immediately bubbles and rises to the surface, the oil is ready. If it immediately browns, your oil is too hot. If it doesn’t respond to the oil, your oil is too cold and you need to heat it a bit longer.
Place a tortilla into the hot oil. Take a flat wooden spatula, place it directly in the center of the tortilla and press down so the sides of the tortilla curl around the sides of the spatula. Hold it there for about 30 seconds. Release the spatula and let the tortilla continue to fry, flipping it once. The total frying time will be around 2-3 minutes per tortilla, but if yours is browning sooner, by all means take it out. Remove the fried tortilla from the oil and set it on a paper towel-lined plate to drain. Continue to fry them in batches until all tortillas are fried. Salt them lightly after each comes out of the oil.
To assemble: Take a taco shell, fill with the beef, then garnish as you please. Serve immediately.
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