Preheat the oven to 375°
Stack all of the tortillas up. Using a large biscuit cutter (2.75 inches or larger), cut 3 rounds into the tortilla stack, making 24 total rounds.
Place 12 rounds in the bottom of a standard cupcake tin. Scoop 2 tbsp of beans into the cups, and top each with the remaining tortilla rounds, pressing down to make a deep pocket.
Bake the cups for 10-12 minutes or until the edges begin to brown.
While the tortillas cook, brown your meat in a saute pan until no longer pink. Add taco seasoning and water and simmer about 5 minutes.
Scoop an equal amount of meat into each up and top with 1 tbsp each of queso and shredded cheese.
Place back in the oven for 3-5 minutes, or until the cheese is melted and bubbly
Top with any additional toppings you would like and serve immediately.