The formula requires adherence to a strict set of shelf-stable grocery items. Swapping an ingredient for an artisan substitute instantly breaks the genre:
- Yellow corn Stand 'n Stuff shells or traditional U-shaped hard shells from a boxed taco kit. These industrial shells rely on masa harina mixed with emulsifiers, pre-fried and heat-sealed in plastic cradles to prevent breakage during transport.
- Standard ground beef (usually 80/20 or 85/15). The beef browns in a non-stick skillet before cooks stir in water and an Old El Paso seasoning packet. The mix relies heavily on chili pepper, ground cumin, dehydrated onion, salt, and cornstarch, creating a thick, glossy orange sauce that coats the meat.
- Shredded iceberg lettuce, sliced wafer-thin. Romaine and cabbage are disqualified; only iceberg delivers the neutral, watery crispness needed to counter the warm, seasoned beef.
- Bagged, pre-shredded cheddar cheese or a "Mexican blend" coated in potato starch and cellulose to prevent caking. It melts incompletely, retaining distinct yellow strands against the hot beef.
- Pace Picante sauce or mild Old El Paso taco sauce poured straight from the jar, finished with a heavy sour cream dollop.
Diced red tomatoes make frequent appearances, occasionally joined by sliced black olives from a metal can. Cilantro, fresh white onion, and squeezed key limes are conspicuously absent.
