1. Brown the ground beef in a large skillet over medium-high heat. Cook until fully browned, then drain excess fat.

2. Stir in taco seasoning with a splash of water. Simmer for 3–4 minutes to develop flavor.

3. In a separate saucepan, melt butter and whisk in flour to create a roux. Cook for 1 minute.

4. Slowly whisk in milk or cream and cook until bubbling and smooth.

5. Stir in cheddar and Monterey Jack cheeses until melted. Add cream cheese and stir until fully incorporated.

6. Adjust thickness with more milk if needed. Taste and add salt or more taco seasoning if desired.

7. Warm taco shells in the oven or dry skillet.

8. Fill each taco shell with seasoned beef, then drizzle generously with cheese sauce.

9. Top with diced tomatoes, onions, and cilantro or lettuce.

10. Serve hot with lime wedges or hot sauce if desired.