Preheat your oven to 375°F (190°C) and line a baking sheet with parchment paper to prevent sticking.
Make the cheese shells by placing small piles of shredded cheese (about ¼ cup each) onto the baking sheet, spacing them apart. Bake for 5-7 minutes, or until the cheese melts and turns golden around the edges.
Shape the shells by carefully lifting each melted cheese circle with a spatula and draping it over a rolling pin or spoon handle. Let them cool in this shape for about a minute so they firm up into a taco shell.
Prepare the taco meat by heating olive oil in a skillet over medium heat. Add the ground beef and cook until browned, breaking it apart with a spatula. Stir in garlic, onion powder, cumin, chili powder, smoked paprika, salt, and pepper. Add ¼ cup of water, stir, and let it simmer for a few minutes to blend the flavors.
Assemble the tacos by filling each cheese shell with a generous scoop of taco meat. Top with sour cream, avocado, jalapeños, and any other favorite toppings.
Serve immediately while the cheese shells are crisp, and enjoy your keto-friendly tacos!