Heat the tortillas on a dry skillet over medium heat for a minute. This will prevent them from breaking when rolling into a taco. Put 2 tablespoons of the beef filling on each tortilla and fold in half.
Insert a wooden toothpick through each taco just above the filling to help hold the filling in and so they fry evenly and hold their shape. (If you have trouble getting your toothpicks through your tortillas without it tearing, you can hold the top of the taco closed with long metal tongs when you lower it into the hot oil. Once it starts to cook, it will hold its shape on its own.)
Heat 1 inch of oil in a heavy, large saucepan to 350 degrees. Carefully place 2 tacos in the hot oil. Fry until the tacos are crispy and golden on both sides, about 1 to 2 minutes. Drain on paper towels. Arrange the tacos on a serving platter and top with lettuce, pico de gallo, cheese and sour cream, if desired.
Note: While you can certainly make this salsa in a food processor if you're in a hurry, the result tends to be a uniformly pinkish mixture that's not nearly as appealing as the fresh salad-like appearance you get if you use a knife to chop up the ingredients. From Meredith Deeds.
• 1 to 1 1/2 lb. ripe tomatoes, seeded and chopped