Heat a large frying pan on a medium high heat. Add cauliflower rice and a pinch if salt and cook, stirring for a few minutes until the cauli is hot. I don't bother with oil if I'm using frozen cauli. Divide between two bowls.
Return the pan to the heat and add beef, salt and cumin. Cook stirring until beef is slightly browned and no longer pink.
Serve beef on top of the rice and then let yourself get creative with the sour cream / avocado / hot sauce / salsa / coriander / cashew toppings.