It is easy to make your own taco shell bowls instead of purchasing the premade ones. There are also pans you can buy to make taco bowls from tortilla shells. I saw an idea on a cooking show recently doing the same thing with muffin pan.
Spray the bottom of the pan lightly with cooking spray. Press corn or flour tortillas in between the muffin tins to make a bowl shape. Bake at 375 degrees for about 10 minutes. Check after about 5 minutes. Mine started getting dark after 5 minutes.
I saw another idea of using two bowls to make taco shell bowls.
Fill with your favorite taco ingredients and enjoy!