Tortillas in vegan or vegetarian tacos are the same as regular tacos. The difference between them is in the filling ingredients. Vegan and vegetarian fillings do not have any meat or dairy products. Taco shells are made of flour, corn, or whole wheat. Any of these ingredients are plant-based components allowed in vegan and vegetarian diets. For a healthier taco, you can use lettuce wraps instead of tortillas. Lettuce wrap has to be deep and hardy. The best types are Iceberg, Bibb, Boston, or Romain. You can also use butter lettuce but they are smaller.