Heat taco shells as directed on package.
Beat together eggs, milk, salt and pepper.
Heat a nonstick medium skillet over medium-high heat until hot enough to sizzle a drop of water.
Pour in egg mixture and immediately reduce heat to medium-low.
As mixture begins to set, gently move spatula across bottom and sides of skillet to form large, soft curds.
Cook until eggs are thickened and no visible liquid remains, but they are still moist, about 1 minute.
Divide egg mixture among taco shells.
Garnish as desired with lettuce, tomato, cheese, salsa and sour cream.