In a large bowl, combine flour, baking powder, and salt. Gradually add warm water, mixing until soft dough forms. Knead for 5 minutes, cover, and rest for 30 minutes.

Divide dough into eight pieces. Roll each into a ball and then flatten into ¼-inch thick circles.

Heat enough oil in a pan to cover the bottom by 1 inch over medium heat until it reaches 350°F.

Fry dough circles in batches for 2-3 minutes each side until golden brown. Drain on paper towels.

In a skillet, heat and brown ground beef or chicken. Add taco seasoning and water, cook until fully cooked and saucy, about 5-7 minutes.

Fill crispy shells with seasoned meat mixture. Top with lettuce, tomatoes, and cheese, allowing it to melt slightly.

Garnish with sour cream, jalapeños, and guacamole. Serve warm and enjoy!