Heat a skillet or frying pan over medium heat
Warm small corn tortillas one at a time until pliable
Fold each tortilla gently into a taco shell shape
Hold the folded tortilla in place with tongs
Cook until lightly crisp, then flip and cook the other side
Remove and let cool so the shell stays firm
Alternatively, preheat the oven to 375°F
Drape tortillas over oven rack bars or place them between rack bars to form a shell shape
Bake until crisp and golden
Let cool completely before filling
Fill with your desired taco ingredients