In a small saucepan over high heat, bring the water to a boil. Add the lentils and bring back to a boil. Reduce the heat to a simmer and cover.

Once the liquid has reduced by about half (about 15 minutes), add salt and pepper to taste and the taco seasoning. Stir to combine, cover, and continue cooking until the lentils are soft and all the water has been absorbed (about 15-20 minutes more).

Add to taco shells and top with your favorite toppings.