1. Begin by combining the flour, baking powder, salt, and butter in a mixing bowl. Blend until the mixture resembles coarse crumbs with the butter evenly distributed. Create a hollow in the middle and add the milk. Use your hands to mix and knead until a soft dough forms. Cover the dough with a kitchen towel and let it rest for 15 minutes.
2. For savory tacos, cook the ground beef with your chosen seasonings in a skillet over medium heat until it’s browned. Pour in half a cup of water and mix well, breaking the meat into smaller pieces. Let it simmer for about 10 minutes, then remove from heat. Prepare your additional taco fillings and set them aside in separate bowls.
3. On a clean work surface, shape the dough into a log and cut it into 12 equal portions. Roll each portion into a ball and keep them covered with a towel. Flatten each ball into a 6-inch circle, and prick the surface several times with a fork.
4. Heat oil in a deep skillet over medium heat until it reaches 350°F. Gently lower a dough circle into the oil, starting from the side nearest to you and letting it fall away from you to prevent splashing. The dough will quickly rise to the surface and begin to puff up.
5. Fry the dough for 30 seconds, then use tongs to flip it over. Carefully fold it in half to form a taco shell shape, holding it in place as it fries for another 30 seconds until it turns golden brown. Flip the shell to ensure even cooking on both sides.
6. Remove the fried shell from the oil and let it drain on a plate lined with paper towels or a wire rack. Continue this process with the remaining dough balls, rolling, pricking, and frying each one.

Be cautious when adding dough to hot oil to avoid splashes.