Preheat oven to 350 degrees. Cut 6- 10″ tortillas into fourthswith a pizza cutter. Gently press the tortillas quarters into the bottom of 2 muffin tins.
Brown one pound of ground beef. Add Taco Seasoning and water and follow packet instructions.
Set your meat aside. Drop just on the scant side of one tablespoon of refried beans into each cup. Add a tablespoon of the taco meat to each and press into cup. Add a Tablespoon of Spanish rice to each as well. Sprinkle the top with cheese and then bake, covered, for 20 minutes, until the cheese is nice and melted and bubbly. Remove foil and bake an additional 2-3 minutes until the tortilla edges are nice and golden brown
Add your toppings, then top with a dollop of sour cream and garnish with scallions and/or cilantro.