In a heavy bottom skillet over medium-high heat brown the ground beef. Drain any excess fat or water off and add the taco seasoning, salsa, and fresh cilantro, mix until combined and cook 2 additional minutes stirring occasionally. Keep warm.

In a heavy bottom skillet over medium heat, add enough vegetable oil so it goes up the side of the skillet about 1/4th of an inch. Heat until the oil reaches a temperature between 325°F and 350°F. Carefully place the tortillas one by one into the hot oil, let fry for 2 minutes and flip, cook for an additional 2 minutes, or until golden brown. Tortillas will puff up. Drain well on a paper towel and immediately season each tortilla with a pinch of kosher salt. Continue to do this until all of the tortillas as cooked.

While you are frying the tortillas, heat the refried beans until warm, set aside until ready to assemble the chalupas.

To serve, add 2 tablespoons of the beans on the chalupa and smear it so it covers evenly. Top with the ground beef mixture and toppings of your choice! I like to add more salsa, fresh cilantro, sour cream, guacamole, and queso fresco to ours.