Heat vegetable oil in a large skillet over medium-high heat. Add meat, and break it up with a spoon or spatula to cook. Sprinkle taco seasoning over meat, and continue to crumble and brown meat until cooked through.
While meat is cooking, arrange taco shells, standing up, in a square or 9 x 13″ baking dish sprayed with cooking spray or aluminum foil.
When meat is cooked through, stir in refried beans and salsa. Cook a couple more minutes until beans are heated.
Spoon meat mixture into taco shells until about 2/3 full. Sprinkle a layer of cheese into each taco.
Bake tacos in preheated oven for 10 minutes, or until cheese is melted. Serve with assorted toppings and enjoy!
Top your baked tacos with your favorite condiments like sour cream, salsa, guacamole, or shredded cabbage!