Soft-shelled tacos are traditionally made by grilling or steaming the tortilla. The goal is to warm the tortilla while keeping it flexible enough to fold around its filling without becoming crisp or brittle.
This preparation contrasts with hard-shell tacos, whose corn tortillas are fried into a rigid shape. A soft taco may use a corn tortilla, the traditional Mexican choice, or a flour tortilla, especially in northern Mexico, the United States, and restaurant-chain versions.
“Soft taco” does not necessarily describe a completely uncooked tortilla. Fresh tortillas are commonly heated on a comal or griddle, while steaming is another traditional way to soften them. The method affects texture: grilling can add light toasted notes, while steaming produces a particularly pliable tortilla.
A common mix-up is treating soft tacos as synonymous with burritos. A taco is generally folded around its filling, whereas a burrito is wrapped into a sealed cylinder. Taquitos, by contrast, are rolled and fried.