In a skillet, brown the ground beef, breaking it up as it cooks. Drain the grease, add in the taco seasoning, and water.
Combine well and remove from heat. I used an 8″ iron skillet for mine, but use whatever you have that might work…
Place a tortilla in the bottom of your pan, spread a couple big spoonful’s of salsa over the tortilla, spread some of the refried beans over the salsa, then some of the meat and top with some cheese. Repeat the layers ending with a flour tortilla on top (save some of the cheese for the top).