Prep the oven: Preheat oven to 375°F (190°C). Line a baking sheet with parchment paper.
Form the cheese rounds: Make small piles of cheese, using about 1/3 cup for each one, spaced apart on the sheet. Flatten each pile slightly into a circle.
Bake: Bake for 6 to 8 minutes until the cheese is bubbling and golden.
Cool slightly: Let cool for 1 minute.
Shape the shells: Hang the cheese over a wooden spoon handle or the edge of a bowl to form taco shapes. Let them cool into a crispy shell.
Cook the meat: While the shells cool, cook the ground beef in a skillet over medium-high heat until browned. Drain any excess grease.
Season the meat: Stir in the taco seasoning packet and add water if needed for a saucy filling. Simmer for 3-4 minutes until the sauce thickens and coats the meat. Remove from heat.
Make the queso: In a small saucepan over medium-low heat, warm the heavy cream. Slowly whisk in 1 cup of shredded cheddar cheese and the chipotle sauce until smooth and fully melted.
Assemble: Fill the cooled, crispy cheese shells with the warm seasoned ground beef. Drizzle generously with the warm queso sauce, and garnish with the diced tomatoes and fresh cilantro. Serve immediately!