Make the Masa Dough:
In a mixing bowl, combine masa harina, salt, and warm water. Mix until a smooth dough forms.
Divide the dough into 8 equal balls. Cover with a damp towel to prevent drying out.
Shape and Cook the Sopes:
Flatten each dough ball into a disk about 1/4 inch thick and 3-4 inches in diameter.
Heat a griddle or non-stick pan over medium heat. Cook each disk for about 1-2 minutes per side until lightly browned.
While still warm, pinch the edges of each disk upward to form a rim.
Fry the Sopes:
Heat oil in a skillet over medium heat. Fry each sope until golden and crispy, about 1-2 minutes per side. Drain on paper towels.
Prepare the Beef:
In a skillet, cook ground beef over medium heat until browned. Drain excess fat.
Add taco seasoning and water, stirring to combine. Simmer for 3-5 minutes.
Assemble the Sopes:
Spread a layer of warm refried beans on each sope.
Top with seasoned beef, lettuce, tomatoes, onions, cheese, and any optional toppings.
Drizzle with sour cream or crema before serving.