Cauliflower Tortilla Beef Tacos

Core cauliflower and cut into florets. Process in a food processor, in two batches, until the cauliflower looks like fine rice. Place 3 tablespoons water in a large saucepan and add the cauliflower. Cover and steam over medium heat, stirring occasionally, until the cauliflower is very soft, 8 to 10 minutes.

Line a colander with a clean kitchen towel. Scrape the cauliflower into the towel and let sit until cool, about 15 minutes. Wrap it up into a bundle and squeeze from the top down to remove excess moisture from the cauliflower. Continue squeezing for several minutes until the ball of cauliflower is about half its original size and you have squeezed out about 1 cup of liquid.

Whisk egg, 1/2 teaspoon cumin, pepper and 1/8 teaspoon salt in a large bowl. Add the cauliflower and stir to combine. Add cheese and stir to combine.

Arrange racks in upper and lower thirds of oven; preheat to 350°F. Line 2 baking sheets with parchment and lightly coat with cooking spray.

Shape the cauliflower mixture on the parchment into 8 disks about 5 inches across, using about ¼ cup each. Bake until dried, about 12 minutes. Flip over with a thin metal spatula and continue baking until browned in spots, 6 to 8 minutes more.

Meanwhile, heat oil in a large skillet over medium-high heat. Add beef and cook, breaking it up into small pieces with a wooden spoon, until browned and no longer pink, 3 to 5 minutes. Sprinkle with chili powder, 1 tablespoon cumin, chipotle and 1/8 teaspoon salt and stir to coat; cook until fragrant, about 1 minute. Add 1/4 cup water and tomato paste and stir until the tomato paste has dissolved into the water and forms a sauce to coat the beef mixture.

Serve the beef in the warm tortillas, about ¼ cup each. Top with salsa, lettuce, avocado and cheese, if desired. Serve with lime wedges.