Preheat oven to 375º F. Spray muffin pan with olive oil spray and set aside.
Cut tortillas into circles using at least a 3-inch round cutter. Place the circles into the muffin pan indentions, making sure to lightly press them into the bottom. Spritz the tops of the circles with olive oil spray and bake until lightly browned, about 10 minutes.
Meanwhile, brown the ground been in a skillet set over medium heat. Drain away any drippings and stir in the taco seasoning. Cook for another minute or so to incorporate the taco seasoning. Remove from the heat.
Fill the cups with taco meat and then top with your preferred toppings.
Serve the taco cups immediately.
Make-Ahead: Prepare all ingredients without assembly. Store baked tortilla cups in an airtight container or zip top bag in the pantry for up to 3 days. Store the browned taco meat in the refrigerator for up to a week. Prepare the optional toppings and store in individual containers in the refrigerator. To serve, reheat the taco meat and assemble the taco cups. Serve while warm.