Gather ingredients. Preheat the oven to 450 degrees F (230 degrees C). Spray 12 cups of a standard muffin pan with nonstick cooking spray.
Place 5 tater tots in each of the 12 slots. Bake tots in the preheated oven for 10 minutes. Remove the muffin pan from the oven.
Use a tamper or the bottom of a small glass to press the tater tots down into the bottom and sides of each cup. This will create a tater tot cup. Place back in the oven and cook 10 minutes more.
Meanwhile, heat a large skillet over medium-high heat. Cook and stir ground beef with taco seasoning in the hot skillet until browned and crumbly, 5 to 7 minutes. Drain and discard grease.
Divide ground beef between the cups. Top with shredded cheese.
Return the muffin pan to the oven and bake until cheese is melted, about 5 minutes. Remove from the oven to a rack to cool for 3 minutes. Top with lettuce, salsa, and sour cream.
