Cook the beef in a large skillet. Once it is browned, add the taco seasoning to taste and stir until well combined. Allow to cook thoroughly.
Heat butter in a saucepan. Add heavy cream. Bring to a gentle boil, then slowly add the shredded cheese. Let cool on the stove.
Layer soft tortilla shells on a baking tray. You may have to trim one to fit the dish. Add the ground beef mixture. Layer 1/2 to 1 cup salsa on top. Then add 1/3 cup cheese sauce. Continue layers one more. Finish by adding a layer of flour tortillas. Bake at 400°F for 20 minutes. Let cool in the oven for about 20 minutes. Serve.