In a medium bowl, mix together the corn masa and water. Add a little water at a time while mixing with your hands. The dough should not be sticky. More like a bread dough texture. Take a piece of the dough with water on your hands and make small circular patties. Then pinch up the edges to form a "wall" around the edge, to create a shallow bowl shape.
Pour the oil into a deep saucepan and heat to 180°C/350°F. Use a food thermometer for checking the oil. Place the sope dough bowl side down into the oil and fry for about 2 minutes or till light golden color. Flip and do the same for the opposite side. Remove from oil and set on a plate lined with paper towels to absorb excess oil. Repeat until all sopes have been cooked. Remember to maintain the oil temperature to ensure proper cooking.
Brown the ground beef in a pan, then add the taco seasoning. Stir well, and when cooked set aside.
Heat beans according to the can instructions.
Place sopes on a plate, add refried beans, ground beef, and top with top with lettuce, queso fresco, cherry tomatoes, avocado, and salsa. Enjoy!