Preheat the air fryer to 375°F.
Lightly spray both sides of each tortilla with cooking spray.
Place an oven-safe bowl or ramekin upside down in the air fryer basket. Carefully shape a tortilla over the outside of the bowl to create the taco bowl shape. Make sure your ramekin is rated for the air fryer's cooking temperature.
Air fry for 4 to 6 minutes, checking frequently toward the end, until the tortilla is golden and crisp. Carefully remove it and allow it to cool. Repeat with the remaining tortillas.
While the tortilla bowls cook, brown the ground beef in a skillet over medium heat. Drain excess grease if necessary.
Add taco seasoning and water to the beef. Stir and simmer for 2 to 3 minutes until the meat is well-coated.
Add about 1/2 cup of cooked rice to each crispy tortilla bowl.
Top with seasoned taco meat and shredded cheese.
Add lettuce, tomatoes, avocado, salsa, sour cream, or any other toppings your family loves.
Serve immediately and let everyone customize their own taco bowl.