01 - In a medium bowl, whisk together flour, salt, and sugar if using.
02 - Gradually add water and 2 tablespoons vegetable oil, stirring until a smooth dough forms.
03 - Turn dough onto a floured surface and knead briefly until smooth, approximately 2 minutes.
04 - Divide the dough into 8 equal portions and roll each into a thin circle about 6 inches in diameter.
05 - Heat 1 cup vegetable oil in a deep skillet over medium-high heat until reaching 350°F (175°C).
06 - Carefully drape each dough circle over a taco shell mold or fold and hold with tongs; fry for 1 to 2 minutes per side until golden and crisp.
07 - Remove shells and drain on paper towels; allow to cool completely before filling.