Slice 9 tortillas in half, so you have 18 halves and 4 whole tortillas.
Spray a 9x13 baking pan and place 6 of the halved tortillas around the bottom of the pan, and 1 full tortilla in the middle, so entire bottom is covered.
Cook beef over medium heat until no longer pink.
Drain fat and stir in the taco seasoning and water.
Continue cooking over medium heat until water has been absorbed.
Stir in the black beans.
Remove mixture from heat and place half the beef on top of the bottom tortillas.
Sprinkle half the Pico de Gallo, salsa, and 1 cup cheese on top of beef.
Create another layer of tortillas as directed for first layer.
Add remaining beef, Pico de Gallo, and salsa on top.
Sprinkle 1 cup of cheese on top.
Add final layer of tortillas, followed by remaining cheese.
Place pan into preheated oven, 350 degrees.
Allow to cook for about 20 minutes!
Remove from oven and serve with desired toppings!