01 - Sift the all-purpose flour, granulated sugar, baking powder, baking soda, and salt into a large mixing bowl to ensure even distribution.
02 - In a separate bowl, whisk together the large egg, milk, melted unsalted butter, and vanilla extract until fully blended.
03 - Pour the wet mixture into the dry ingredients. Stir gently with a spatula or whisk until just combined; the batter should remain slightly lumpy to ensure fluffiness.
04 - Heat a nonstick skillet or griddle over medium heat. Lightly grease the surface with a small amount of butter or oil.
05 - Pour approximately ¼ cup of batter onto the skillet for each pancake. Use the back of a ladle to gently shape the batter into an oval. Cook for 2 to 3 minutes or until bubbles form on the surface and edges set. Flip carefully and cook for an additional 1 to 2 minutes until golden brown.
06 - Transfer the cooked pancakes to a plate and let them cool for about 1 minute. While still warm, gently fold each oval pancake in half to form a taco shell shape.
07 - Fill the pancake tacos immediately with your choice of prepared sweet or savory toppings. Serve warm while the texture is at its best.