Preheat your oven to 191 °C (190 °C) and lightly grease a standard 12-cup muffin tin with non-stick cooking spray.

Warm the tortillas in the microwave for 15 seconds to make them pliable. Press one tortilla round firmly into each muffin cup, forming small bowl shapes. Bake for 5 minutes until slightly firm.

Heat olive oil in a skillet over medium-high heat. Add ground beef and cook until browned, breaking it up with a spoon, about 5 to 6 minutes. Drain excess fat.

Stir taco seasoning, black beans, and water into the skillet with the beef. Simmer for 3 minutes until the liquid thickens and coats the beef.

Spoon 15 ml of shredded cheddar into the bottom of each par-baked tortilla cup. Divide the warm beef mixture evenly among the cups, then top with the remaining cheddar cheese.

Bake for 8 to 10 minutes, or until the cheese is completely melted and the edges of the tortilla cups are golden brown and crispy.

Let cool in the muffin tin for 3 to 5 minutes so they hold their structure. Top each cup with a dab of salsa, sour cream, and fresh cilantro before serving.