HEAT 3 inches oil to 365°F in deep fryer or deep saucepan. Place one tortilla in oil. Let float 5 seconds. Press center of tortilla into oil with metal ladle to form bowl. Holding ladle in place, fry 1 to 2 minutes, or until lightly golden brown.
DRAIN on paper towel. Repeat with remaining tortillas.
BROWN ground meat and onion in heavy skillet over medium-high heat. Drain. Add salsa, beans, chili powder, cumin, salt and pepper. Cook over medium heat, stirring frequently, 5 minutes.
DIVIDE lettuce equally among tortilla bowls. Top with meat mixture. Sprinkle with cheese. Top with desired garnishes.
Serving Size (1/6 of recipe), Calories 580 (Calories from Fat 310), Total Fat 35g (Saturated Fat 9g, Trans Fat 0g), Cholesterol 65mg, Sodium 1270mg, Total Carbohydrate 39g (Dietary Fiber 8g, Sugars 5g), Protein 28g; Percent Daily Value*: Vitamin A 20%, Vitamin C 8%, Calcium 25%, Iron 25%.
*Percent Daily Values are based on a 2,000 calorie diet.