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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.
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Return the pan to the heat and add beef, salt and cumin. Cook stirring until beef is slightly browned and no longer pink.
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Serve beef on top of the rice and then let yourself get creative with the sour cream / avocado / hot sauce / salsa / coriander / cashew toppings.