BROWN ground beef; drain. Add taco seasoning mix and water. Bring to a boil; reduce heat and simmer uncovered for 10 min., stirring occasionally.
SPREAD tortillas each with 1 Tbsp. of refried beans.
PLACE 1 crisp taco shell on beans; fold tortilla over taco shell.
FILL each crisp taco with meat mixture. Top each with cheese and 1 Tbsp. each sour cream, chopped tomato, lettuce and salsa.
