Place dried oyster mushrooms in a bowl and cover with hot water or vegan broth. Let them soak for about 10 minutes until softened. Drain and gently squeeze out any excess liquid.
Heat olive oil in a skillet over medium heat. Add the reconstituted oyster mushrooms, lime juice, cumin, smoked paprika (if using), salt, and black pepper.
Sauté for about 7-10 minutes, stirring occasionally, until the mushrooms are tender and slightly golden.
Warm the corn tortillas
Fill each tortilla with a portion of the mushroom mixture.Top with your favorite toppings, such as avocado, salsa, cilantro, or onions.