Preheat your oven to 375°F (190°C).
In a skillet, brown the ground beef over medium heat until fully cooked.
Add the taco seasoning to the cooked meat along with water as specified on the packet, stirring to combine.
Stir in the black beans and salsa, mixing thoroughly.
Arrange the taco shells in a baking dish, standing upright.
Spoon the meat mixture into each taco shell evenly.
Sprinkle the shredded cheese generously over the filled taco shells.
Bake in the preheated oven for about 15-20 minutes, until the tortillas are crisp and the cheese is bubbly.
Remove from the oven and let cool for a few minutes before serving.
Serve warm with your choice of sour cream and chopped cilantro on top.