Brown the ground beef in a skillet over medium heat for 7 to 8 minutes, breaking it up as it cooks, then drain excess grease.
Add taco seasoning and water to the beef, simmer for 4 to 5 minutes until thickened.
Fry tortillas in oil over medium heat until golden and crisp, then drain on paper towels.
Warm the refried beans until smooth and spreadable.
Spread refried beans over one tortilla and top with seasoned beef.
Place a second tortilla on top, pressing gently.
Spread enchilada sauce over the top tortilla and sprinkle with cheese.
Bake at 400°F for 8 to 10 minutes until the cheese melts and bubbles.
Top with desired garnishes, slice, and serve warm.