Set a skillet over medium-high heat and add a little oil. Add the ground beef and cook, breaking it up with a wooden spoon, until browned, 5 to 8 minutes. Drain off any oil and season with salt and pepper.
Evenly distribute the lettuce among the chip cups. Top each with some ground beef, cheese, salsa, sour cream, guacamole, tomatoes and cilantro.
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