1. In a large skillet over medium heat, brown the ground beef. Drain excess fat, then stir in taco seasoning and a splash of water. Simmer until thickened.

2. In a separate skillet, heat a small amount of oil and fry tortillas until crisp and golden on both sides. Set aside on paper towels to drain.

3. In a saucepan over low heat, warm the refried beans until smooth and spreadable. Stir occasionally.

4. On a baking sheet, place one fried tortilla. Spread refried beans over it, then add a scoop of seasoned beef.

5. Top with another tortilla. Spread taco sauce over the top and sprinkle with shredded cheese.

6. Bake in a preheated oven at 400°F (200°C) for 8–10 minutes until cheese is melted and bubbly.

7. Remove from oven and top with diced tomatoes, red onion, and cilantro. Slice and serve warm.