Heat a large pan over medium heat and add oil. Add ground beef and cook, breaking it apart into small pieces. Cook until fully browned and no pink remains. Drain excess grease.

Add taco seasoning, garlic powder, onion powder, and salsa to the cooked meat. Stir well until evenly mixed. Let it cook for 2 to 3 minutes until slightly thickened.

Preheat oven to 375°F. Line a sheet pan with parchment paper or foil if desired. Arrange taco shells upright on the pan so they stay open.

Spoon the meat mixture evenly into each taco shell. Add beans and corn if using. Do not overfill.

Sprinkle shredded cheese over each taco, making sure to cover the filling.

Place the sheet pan in the oven and bake for 10 to 12 minutes until the cheese is melted and the shells are slightly crispy.

Remove from the oven and let cool briefly. Add lettuce, tomatoes, sour cream, and cilantro on top.

Serve warm and enjoy