Make the guacamole, put the pit from the avocado in the middle of guacamole, then place in an airtight container and refrigerate until ready to use.
Place the avocado pit in the guacamole when storing to keep it from turning dark.
Heat a heavy skillet on medium-high heat, add the oil swirl.
Add ground beef, breaking up the meat with a metal spatula. Brown until the beef starts to form a crust and most of the juices have evaporated.
Sprinkle 2 tablespoons of taco seasoning over the beef. Add 1/4 cup of water and cook until all the water has evaporated and the meat starts to sizzle. Break up the beef as small as you can for 3 to 4 minutes using a metal spatula.
Place a bowl underneath a mesh strainer and add the beef to strain the excess oil. Let the oil drain into the bowl. Discard the oil.
Heat the phyllo cups according to package directions. Cool for 15 minutes before filling.
To assemble the taco bites:
Place 1 teaspoon of the beef on the bottom of the phyllo cup. Spread a teaspoon of guacamole and frost like you would a cupcake. Add 1 teaspoon of the shredded cheddar cheese and top with a touch of the salsa.