Brown the beef in a hot frying pan with a little oil. Cook on high heat for about 10 minutes until fully cooked, stirring and breaking up the meat as you cook.
Add the seasoning packet and a cup of water and stir to combine. Reduce heat to medium and simmer until the sauce has thickened.
Preheat oven to 450. Place the tots on a baking sheet with a tablespoon of vegetable oil and toss them in the oil. Spread out evenly.
Bake about 15 minutes, then stir trying to flip most of the tots, and bake another 10 to 15 minutes until browned and crispy.
Place the taco boats on a baking sheet. Add some beef to the bottom of each boat, then top with tots. Add more beef and cheese, then top with even more tots so they are forming a big pile in the taco boat. Top with cheese.
Bake at 450 for about 10 minutes until the cheese is melted.
Top each of the taco boats with pico, guac, and sour cream and serve.