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1. Preheat oven to 375°F. Spray two baking sheets with non-stick spray. Place 3 tortillas on each sheet.
2. Bake the tortillas for 3-5 minutes, flip them, and bake for another 2-5 minutes until golden and crispy. Set aside.
3. In a skillet, cook and crumble the ground beef over medium-high heat. Drain the grease.
4. Add taco seasoning and water to the beef, bring to a boil, then reduce heat to medium-low. Simmer for 10 minutes and set aside.
5. In a microwave-safe bowl, warm the refried beans. Spread a thin layer of beans on one tortilla.
6. Top with 1/3 of the meat mixture, then place another tortilla on top.
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