Step 1: Heat oil in large skillet on medium. Add onion and 1/4 teaspoon salt and cook, covered, stirring occasionally, until tender, 6 to 8 minutes. Stir in garlic and cook 1 minute.
Step 2: Add beef and cook, breaking up into small pieces, 5 minutes.
Step 3: Sprinkle with chipotle chile powder, (the chipotle is what makes it smoky), and 1/2 teaspoon salt and cook, continuing to break up, 2 minutes more.
Step 4: Stir in tomato sauce and simmer until slightly thickened, 4 to 5 minutes.
Step 5: In bowl, toss lettuce with cilantro. Fill taco shells with beef and top with cheddar, then lettuce. Serve with onion, sour cream, and lime wedges if desired.
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