Preheat oven to 400°F. Line 24 muffin cups with paper baking cups. Set aside.
Brown ground beef in large skillet on medium-high heat. Drain fat. Stir in Seasoning Mix and water. Bring to boil. Reduce heat to low; simmer 5 minutes, stirring occasionally.
Prepare corn muffin mix as directed on package. Spoon scant 2 tablespoons batter into each muffin cup. Place heaping 1 tablespoon taco meat, 1 tablespoon salsa and 1 tablespoon cheese in center of each cupcake. Top each cupcake evenly with remaining batter.
Bake 15 to 17 minutes or until toothpick inserted into cupcake comes out clean and cupcakes are golden brown. Cool cupcakes slightly. Frost tops with sour cream. Sprinkle with cilantro.