In a skillet over medium heat, cook the ground beef just until browned.

You can drain the meat if you choose to. Sometimes I do, it just depends on how much fat there is. If you drain the meat, return it to the pan on medium heat.

Pour the water in to the meat and add the taco seasoning. Stir all that up really well.

Allow the meat mixture to cook for 5 minutes. That allows the excess water to evaporate off.

While the meat is simmering, gather up the rest of your fixins. Salsa, sour cream, shredded cheese, guacamole, and whatever else you like on your tacos.

Rinse the Romaine leaves and pat them dry. Cut off the bottoms if they are discolored.

Arrange the leaves on the plates or a serving platter.

Divide the meat up among the leaves and add your choice of toppings.