1 large tbsp. vegetable oil
1 large tbsp. flour
2 c. water (may need more depending on desired thickness)
2 tbsp. chili powder
1 tsp. garlic powder
1/2 tsp. cumin
Salt according to taste

In a deep saucepan, first pour the oil then add the flour, firmly pressing the flour into the oil until the flour turns brown. Add water and mix until it thickens. If it is too thick continue to add water until it is as thick as you like. Add chili powder, garlic powder, cumin and salt. Taste to see if you need to add any more of these ingredients to your desire.

Step Two:

2 lb. ground beef
1/2 onion, finely chopped
1 tsp. garlic powder
1/2 tsp. cumin
salt, according to taste

In another pan, first brown the ground beef, then add the onion. Add the garlic, cumin and salt. Fry the ground beef and all ingredients until a slightly darker brown. Drain any grease left over.

Step Three:

1 large pkg. corn tortillas
2 pkg. grated cheese (cheddar or Monterrey)
1 pkg. non-Ziploc sandwich bags

Preheat oven to 350°F. First place 6 tortillas in one plastic sandwich bag and put in microwave for about 10 to 15 seconds or until soft. Second dip them in the sauce then line tortillas on the bottom of glass casserole dish; add a layer of meat, then sprinkle cheese, then put a little gravy over that. Repeat this process until you fill the casserole dish with cheese on top. Place the dish in oven until cheese is melted.