Preheat oven to 400 ° F. Prepare filling and topping ingredients.

Lightly spray corn tortillas with cooking spray on both sides. Place tortillas on cookie sheet and bake for 5 minutes in hot oven. Turn once with metal tongs and bake another 5 minutes.

To prepare filling: Heat a nonstick skillet and lightly coat with cooking spray. Saute onion and bell pepper for 4 to 5 minutes or until translucent. Add garlic and cook a few minutes more. Add crumbed tempeh and spices and saute 2 minutes over low heat. Add beer and /or water, tomato paste, and lime juice. Stir and remove from heat.

When shells are crispy and golden, spoon 1/4 of the tempeh mixture on top of each tortilla and top with your choice of lettuce, tomato, onion, carrots, beets, cheese, and cilantro. Sprinkle with hot sauce.

Per serving: 141 Calories (kcal); 3g Total Fat; (18% calories from fat); 8g Protein; 22g Carbohydrate; 0mg Cholesterol; 82mg Sodium Food Exchanges: 1 Grain(Starch); 1/2 Lean Meat; 1 Vegetable; 0 Fruit; 0 Fat; 0 Other Carbohydrates