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Preheat the oven to 350 degrees F (175 degrees C).
Heat a large skillet over medium-high heat. Add beef and cook while crumbling with a spatula and stirring occasionally until browned, about 5 minutes.
Add taco seasoning and water and stir, using a wooden spoon to scrape up any browned bits from the bottom.
Cook, stirring occasionally, until meat is well coated in seasoning. Remove from heat and set aside.
Arrange whole chips on the bottom of 2 rimmed baking sheets.
Spread each chip evenly with a thin layer of refried beans.
Top evenly with taco meat and cheese.
Bake in the preheated oven until cheese is melted, 5 to 7 minutes.
Carefully fold each chip in half to form a taco shape.
Place tacos on a serving platter with taco sauce for dipping.