In a skillet over medium heat, cook the ground beef until browned and fully cooked. Drain any excess fat.
Warm the refried beans in a small saucepan until smooth and spreadable.
Lay one flour tortilla flat on a plate or clean surface. Spread a generous layer of refried beans over the center.
Place a hard taco shell in the middle of the tortilla and gently fold the tortilla around it so it sticks to the beans.
Fill the hard shell with ground beef and your desired toppings such as lettuce, cheese, tomatoes, and sour cream.
Serve immediately and enjoy the perfect blend of soft and crunchy textures — just like Taco Bell’s Double Decker Tacos!