Preheat your oven to 375°F (190°C) and lightly grease a baking sheet or line it with parchment paper.
In a skillet, cook the ground beef or chicken over medium heat until fully cooked, about 6-8 minutes. Drain excess fat.
Stir in the taco seasoning and water, cooking for another 2-3 minutes until the meat is well-coated and flavorful. Set aside.
Spread a thin layer of refried beans (if using) onto one half of each tortilla. Add a scoop of the taco meat and sprinkle with cheese.
Fold each tortilla in half to form a pocket, pressing gently to seal the edges. Arrange on the prepared baking sheet.
Bake for 10-12 minutes or until the tortillas are golden and slightly crispy.
Remove from the oven and let cool slightly. Open the pockets slightly and add sour cream, salsa, lettuce, tomatoes, olives, and cilantro as desired.