In a small saucepan over medium heat, melt the butter.

Add the softened cream cheese and heavy cream, whisking until smooth.

Lower the heat and mix in the shredded sharp cheddar until melted and glossy. Keep it warm.

In a large skillet over medium-high heat, cook the ground beef for 5–7 minutes, until browned.

Drain excess grease.

Stir in the taco seasoning and 2 tablespoons of water. Let it simmer for 3–5 minutes until it thickens.

In a clean skillet, heat the olive oil over medium heat.

Lightly fry each low-carb tortilla for 1–2 minutes on each side until they become crisp.

Drain on paper towels.

Take one tortilla and lay it flat.

In the center, add the seasoned beef, drizzle with the cheese sauce, sprinkle extra cheddar, and add sour cream, shredded lettuce, diced tomato, and optional jalapeños.

Fold the edges of the tortilla toward the center, overlapping to completely enclose the filling.

Flip it seam-side down and cook it in the skillet, pressing gently, for 3–4 minutes per side until golden brown and crispy.

Remove from the skillet and let it rest for a minute.

Slice in half, garnish with cilantro if desired, and serve immediately with extra sour cream.