Sauté ground beef in a skillet over medium-high heat until fully browned; remove excess fat via drainage.

Combine taco seasoning and water with the beef; reduce heat to medium-low and simmer for 5 minutes.

Apply thermal energy to tortillas until pliable, approximately 20 seconds per side.

Distribute 0.5 cup rice, 4 oz seasoned beef, 2 tbsp nacho cheese sauce, and 0.25 cup shredded cheese onto the center of each tortilla.

Apply 2 tbsp of sour cream as the final layer before mechanical folding.

Fold the parallel sides toward the center and roll from the bottom edge to create a sealed cylinder.

Toast the assembled burrito on a dry pan over medium heat for 60 seconds per side to ensure internal cheese melt.