In a bowl, mix the flour, baking powder, salt, and butter until butter is worked in and crumbles. Make a well in the center and pour in the milk. Using your hand, bring everything together and knead a soft dough. Cover with a towel and set aside for 15 minutes.
If making savory tacos, brown the ground beef and seasoning in another skillet over medium heat. Add half cup of water and stir through, breaking up meat. Cook 10 minutes and set aside. Prep and have all other toppings ready in bowls to stuff the fried shells.
On a clean surface, roll into log and divide dough into 12 equal pieces. Roll into balls and cover with towel. Take each dough ball and roll it out to a 6-inch circle. Prick several times with a fork.
Heat oil in a deep skillet over medium heat to 350°F. Carefully lower the dough circle into the hot oil closest to you, draping away from you and submerge into oil (to avoid splashing). It will then immediately float and puff up (See Note 1).
Let the dough fry for 30 seconds on side one. Using tongs, flip the dough over and gently fold the dough in half like a taco shell. Hold the dough in that position and continue to fry for 30 seconds more and outside is golden brown. Roll the shell over to cook other side.
Remove the shell and let it drain on a paper towel lined plate or wire rack lined tray. Repeat with remaining dough balls (roll out, prick with holes and fry).
Fill with ground beef, black beans, lettuce, tomatoes, sour cream, queso sauce or grated cheese.
Drizzle honey and dust with powdered sugar on each and serve warm.
Fry on both sides until golden brown if using as flat version for dessert or stacked taco.