Prep all ingredients per the instructions above.
In a bowl, take flour, baking powder, salt, and butter. Mix them well. Now add milk and bring everything together and knead a soft dough. Cover it and keep it aside for 15 to 20 minutes.
Once the dough is rested, divide it into equal balls. Take one dough ball, roll it out to a 5-inch circle. Prick the rolled dough a few times with a fork.
Heat a thin layer of oil in a pan on a medium heat. Gently slide the dough into the hot oil. It should immediately float and puff. Let the dough fry for 30 seconds on side one.
Use tongs to flip the dough over and gently fold the dough in half (like a taco shell).
Hold the dough in that shape as it fries for 30 seconds. Roll the shell over to cook evenly. It should be done after about 2 minutes of frying.
Remove the shell and let it drain on a paper towel. When it’s fried, it should hold it’s shell shape. Repeat with all the shells.
Make the queso: Mix the ingredients (except for the chips) in a saucepan over low heat. Stir occasionally, until the cheese is melted and creamy. Season with salt and pepper to taste. Cover with a lid to keep warm.
Heat a large non-stick skillet over medium heat. Once hot, add the ground beef and taco seasoning, breaking up the beef with a wooden spoon. Cook until no longer pink. Taste and add more seasoning if needed.
Evenly distribute the beef onto the chalupa shells, and top with cheese, lettuce, and tomato.
Serve the chalupas with sour cream, queso and chips, and cervesa.