Preheat canola oil in a deep fryer to 350 degrees F to 375 degrees F.

Cut 4 slits on a corn tortilla, equally spaced, as though cutting a pie, but stop about 1 inch short of the center of the tortilla. Put a tortilla in the deep fryer and, using a long handled soup ladle, press down on its center so that a cup shape is formed. Hold the tortilla in its new shape under the oil until it becomes crisp, then drain the shell on absorbent towels.

There is also a special fluted mold that you can purchase to make shells.