Preheat oven to 375°.
Prepare cupcake pans by greasing reusable liners and placing in pan. Paper liners are not recommended.
Whisk together flour, baking powder, ½ tsp salt and sugar.
Cut cold butter into cubes.
Cut butter into flour. Stir as needed to combine.
To make dough, add boiling water to flour mixture, 1 Tbs at a time. Stirring with each addition.
Press ½ heaped Tbs of dough into each cupcake cup.
Divide refried beans evenly into each cup, centered on top of the dough.
Divide taco beef evenly on top of the refried beans, in each cup.
In bowl, whisk together the eggs, half & half, ¼ tsp salt, cilantro, cumin, cayenne pepper and chili powder.
Evenly divide this egg mixture amongst the cups. Pouring over the beef.
Sprinkle shredded cheese over the top, as desired.
Bake 20 minutes.
Upon removal, sprinkle more shredded cheese.
Allow to cool for 10 minutes before removing from reusable liners.
Garnish with sour cream, pico de gallo and jalapenos.