1. Prepare the Sugar Coating: In a small bowl, mix the sugar and cinnamon. Set aside.
2. Heat the Oil: Heat about 2 inches of oil in a frying pan or deep fryer to 350°F (175°C).
3. Shape the Tortillas: Using tongs, carefully fold each tortilla into a taco shell shape. Hold the folded shape in the hot oil for 20–30 seconds until it begins to set, then fry the entire shell until crispy, about 1–2 minutes.
4. Drain the Shells: Remove the shells from the oil and place them on a plate lined with paper towels to drain excess oil.
5. Butter and Coat: While the shells are still warm, brush each one lightly with melted butter and immediately coat it in the cinnamon sugar mixture.
6. Cool and Serve: Let the taco shells cool completely. Once cooled, fill them with your favorite dessert fillings like vanilla ice cream, chocolate sauce, sliced strawberries, or whipped cream.
