Preheat the oven to 350°F (175°C) to warm tortillas, or prepare a tortilla warmer or gas burner for toasting.
Stack the tortillas, wrap them in foil, and place in the oven to warm while you cook the meat (alternatively warm in a tortilla warmer or briefly over a gas flame).
Heat a skillet over medium-high heat and add the ground beef.
As the beef begins to brown, break it up with a spatula and sprinkle in the garlic powder, onion powder, smoked paprika, ground cumin, and chili powder.
Cook, stirring occasionally, for about 8–10 minutes until the beef is fully browned and cooked through.
If there is excess fat in the pan, spoon most of it out. Taste and season with salt and pepper as needed.
Serve the warm seasoned beef in tortillas with your favorite toppings.
