In a medium saucepan over low heat, melt 2 tablespoons of butter, then add 4 ounces of cream cheese along with ¼ cup of heavy whipping cream. Whisk continuously until smooth and creamy. Gradually stir in 1 cup of shredded cheddar cheese, whisking until completely melted.

In a large skillet over medium-high heat, add 1 pound of ground beef, cooking until browned, about 6-8 minutes. Drain excess fat, stir in taco seasoning, and a splash of water. Simmer for 5 minutes.

Heat 2 tablespoons of olive oil in a separate skillet over medium heat. Fry each low-carb tortilla for about 1-2 minutes on each side until golden and crisp. Drain on paper towels.

On a crispy tortilla, spoon a portion of the beef mixture, drizzle with warm cheese sauce, place a smaller tortilla on top, and layer with sour cream, lettuce, tomato, and extra cheese.

Fold the edges of the larger tortilla over the filling, seam-side down in a hot skillet. Cook for 3-4 minutes on each side until golden brown and crispy.

Once crispy, remove from the skillet and let rest for a minute. Cut in half and serve warm, garnished with cilantro and jalapeño slices if desired.