01 - 
                Preheat your oven to 375°F (190°C) and line a baking sheet with parchment paper.
              
              
              
                02 - 
                Rice the cauliflower using a food processor until it resembles fine crumbs. Transfer to a microwave-safe bowl.
              
              
              
                03 - 
                Microwave the riced cauliflower for about 5 minutes, then let it cool slightly.
              
              
              
                04 - 
                Place the cooked cauliflower in a clean kitchen towel and squeeze out as much moisture as possible.
              
              
              
                05 - 
                In a large mixing bowl, combine the cauliflower, chopped spinach, eggs, mozzarella cheese, salt, pepper, and garlic powder. Mix until well combined.
              
              
              
                06 - 
                Scoop about 1/4 cup of the mixture onto the prepared baking sheet and shape into a circle, about 1/4 inch thick. Repeat with the remaining mixture.
              
              
              
                07 - 
                Bake in the preheated oven for 15-20 minutes, or until the edges are golden brown and the shells are firm to the touch.
              
              
              
                08 - 
                Allow the shells to cool slightly before carefully removing them from the parchment paper. Serve with your favorite taco fillings.