Preheat the oven to 375°F. Press each flour tortilla into a muffin tin cup, folding the edges to fit. Bake for 10 minutes until the tortillas turn golden and hold their shape.

While the cups bake, cook the ground beef in a skillet over medium heat until browned. Drain any excess fat, then stir in the taco seasoning and 1/4 cup water. Simmer for 3 minutes until the mixture thickens.

Remove the baked tortilla cups from the oven. Spoon the seasoned beef evenly into each cup, filling them about three-quarters full.

Sprinkle shredded cheddar cheese over the beef in each cup. Return the tin to the oven for 3 minutes so the cheese melts.

Warm the refried black beans in a small saucepan or microwave. Spoon a thin layer over the melted cheese in each cup to create the "dirt" surface.

Press one rectangular tortilla chip upright into the beans of each cup to stand as a tombstone. Scatter sliced black olives and chopped green onions around the chips as garnish.