Cook the ground beef over medium heat in a skillet.
Once it's browned, drain excess fat.
Add the taco seasoning and 2/3 cup of water, then let simmer for about 5 minutes.
While the beef cooks, prepare the rice according to its package instructions.
Use your choice of white or brown rice.
Keep warm for later use.
In a separate bowl, mix the drained black beans and cooked rice together.
This will serve as a base layer in the tortilla bowls.
Set up your tortilla bowls.
Layer the beans and rice first, followed by the beef mixture.
Then add the chopped lettuce, diced tomato, and avocado slices.
Top with shredded cheese, sour cream, and salsa to taste.
Serve immediately for freshest flavor, allowing all toppings to mingle.