Prep the toppings and shells. Wash and dry lettuce leaves, slice avocado, chop cilantro, and set out low-carb tortillas or prep cheese shells if using. Having everything ready makes assembly fast.
Make the beef.
Heat a skillet over medium-high. Add oil, then onion. Cook 3–4 minutes until softened.
Stir in garlic for 30 seconds.
Brown the meat. Add ground beef and break it up with a spatula. Cook until no longer pink and most of the moisture has evaporated, about 6–8 minutes.
Drain excess fat if needed, but leave a little for flavor.
Season and simmer. Sprinkle in chili powder, cumin, smoked paprika, oregano, onion powder, garlic powder, salt, pepper, and optional cayenne. Stir in tomato paste and beef broth.
Simmer 3–5 minutes until slightly thick and glossy. Taste and adjust salt.
Make the queso. In a small saucepan over low heat, warm heavy cream and cream cheese, whisking until smooth.
Add shredded cheese in small handfuls, whisking constantly until melted and silky. Stir in diced green chiles and a pinch of salt. Keep warm on low; don’t let it boil.
Build the tacos.
Layer your shell with seasoned beef, spoon on warm queso, and finish with toppings like shredded lettuce, avocado, jalapeños, cilantro, and a squeeze of lime.
Serve immediately. Queso thickens as it cools, so enjoy while it’s warm and melty. If needed, whisk in a splash of cream to loosen.