Heat a large skillet over medium-high heat. Add 1 tablespoon olive oil. When shimmering, add 1 pound extra-lean ground beef, breaking it into pieces with a spatula. Cook, stirring occasionally, until it begins to brown, about 4–5 minutes.

Push the beef into an even layer and let sear undisturbed 1–2 minutes to develop browning, then stir and continue cooking until fully browned and no pink remains, about 2–3 more minutes.

Season the cooked beef with 1 teaspoon kosher salt, 1 teaspoon ground black pepper, 1 teaspoon ground cumin, and 1 teaspoon chili powder. Stir to combine and cook for an additional 1 minute to bloom the spices. Taste and adjust seasoning if needed. Remove from heat and keep warm.

Pico de gallo

Make pico

In a medium bowl combine 1 cup diced tomatoes, 1/4 cup finely diced red onion, 2 tablespoons chopped cilantro, 1 tablespoon fresh lime juice, 1/2 minced jalapeño (seeds removed for milder heat), and 1/4 teaspoon kosher salt. Stir gently to combine. Let sit 10 minutes at room temperature for flavors to meld. Taste and adjust lime or salt as desired.

Crema

Whisk crema

In a small bowl combine 1/2 cup sour cream, 2 tablespoons mayonnaise, 1 teaspoon fresh lime juice, 1 teaspoon water, 1/8 teaspoon kosher salt, and 1/8 teaspoon freshly ground black pepper. Whisk until smooth. If too thick, add up to 1 more teaspoon water to reach drizzling consistency. Refrigerate until ready to use.

Lettuce

Wash and dry lettuce, then shred or thinly slice to yield about 3 cups. Keep chilled until assembly. If using lime, cut half a lime to finish the assembled tacos.

Cheese

Grate 1 cup sharp cheddar and keep ready in a small bowl for assembly.

Assembly/Serving

Warm tortillas (if using)

Warm 6 soft flour tortillas in a dry skillet over medium heat 20–30 seconds per side or wrap in a damp towel and microwave 30 seconds until pliable. If using crispy shells, warm according to package.

To assemble each taco or bowl: place a warmed tortilla or shell on a plate. Add a layer of shredded lettuce (about 1/2 cup), then divide the seasoned ground beef evenly (about 2.5–3 oz or a heaping 1/4 cup per shell). Spoon 1–2 tablespoons pico de gallo over the beef, sprinkle with about 2 tablespoons grated cheddar, and drizzle 1 tablespoon crema across the top. Add pickled jalapeños if desired and a squeeze of lime.

Serve immediately while beef and tortillas are warm. Leftovers: store beef separately from lettuce and crema in airtight containers in the refrigerator for up to 3 days; pico will keep 24–48 hours.