Fill a medium saucepan up with enough water to cover the cubed potatoes. Add the cleaned and cubed potatoes directly into the pan and bring to a boil over medium-high heat.
Cook the potatoes for about 15 minutes, or until they are fork tender. Drain the water from the potatoes. Use a potato masher or a fork to mash them down until most of the chunks are removed.
Sprinkle the cheese directly over the potatoes, add in the diced onion, and add all of the seasonings including the chicken bouillon, seasoned salt (if desired), garlic powder, and black pepper. Mix the potatoes thoroughly until all of the seasoning is fully incorporated. (Combine the chicken or beef into the potato mixture now if you are adding it.)
Fry the tacos:
Dampen 2-3 paper towels with water, you do not want them soaking wet, but just damp. Wrap the corn tortillas in the paper towels and microwave on high for 45 seconds.
Remove them from the microwave. Heat the oil up in a skillet over medium heat, it should reach at least 350°F.
Place about one tablespoon of the potato mixture into one side of the warm tortilla, and fold the other side directly over it to form the shape of a taco. Squeeze the edges of the tortilla to seal it closed.
Repeat these steps until all of the tacos are assembled. Keep a damp paper towel draped over the tacos so that the corn tortillas do not dry out too much and begin to crack.
Add the tacos into the hot oil one at a time until the pan is full. Do not overcrowd the skillet because they will not cook evenly. Fry the tacos on each side for about 2-3 minutes, or until they are golden brown.
Remove them from the skillet and place them on a cooling rack or a bed of paper towels to drain the excess oil. Repeat with the remaining tacos until they are all fried.
Add your favorite toppings, and enjoy!