Ingredients :

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Filling :
4 cups shredded Carne Seca (dried beef) or the following recipe for Carne Machaca:
2 to 2-1/2 lbs. boneless beef roast, cut in large pieces
1 small onion, coarsely chopped
1-2 Tbsp. ground hot chile
water

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Method :

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Place ingredients in pan and cover with water and simmer for an hour and a half or until the meat starts to fall apart. Remove the beef, strain the broth, and save for the sauce. Allow the meat to cool and shred the meat by using 2 forks or your fingers.

Sauce :
3 Tbsp. flour
4 Tbsp. oil
1 cup onions, chopped
2 cloves garlic, chopped
6 chopped green New Mexican chiles, roasted, peeled, seeded or 2(4 oz.)cans
1/2 tsp ground cumin
2 medium tomatoes, peeled, seeded and chopped
3 cups reserved beef broth

Combine flour and 3 Tbsp. oil to make a roux. Saute the mixture, stirring constantly, for 3-4 minutes. Set aside. Saute the onions and garlic in remaining oil. Stir in chiles, cumin, tomatoes, and broth. Bring to a boil, reduce heat, and simmer for 15 minutes. Stir in the roux and simmer fir a few minutes to thicken.

Note : I add 2 Tbsp. hot chili powder