Heat the oil in a pan and add the meat. Season with garlic, cumin, salt, and pepper.
Cook over medium heat for about 5 minutes or until meat is no longer pink.
Mix in the onions and cook until they are soft and translucent and the meat has cooked through (about 10 minutes).
Cover and set aside.
Make the huaraches
Combine masa harina, salt, and water in a bowl.
Knead for 2 minutes to achieve a smooth and non-sticky dough.
Heat a griddle or a comal over medium heat.
Divide the dough into 10 portions and keep them covered with a damp towel.
Using your hands and a smooth surface, create a log of about 6 inches long and 1 inch thick (15x3.5cm).
Place the log between 2 sheets of plastic and use a heavy dish to flatten it.
Use your hands to shape the masa into the typical sandal form. Make sure is not too tin (like a tortilla), but a little thick.
Peel the sheet on top and flip the huarache onto your hand.
Remove the last sheet and then place the huarache onto the hot griddle.
Cook for one minute, then carefully flip it and cook for 1-2 more minutes.
Repeat the steps until all masa dough is used and keep huaraches wrapped in a kitchen towel to keep them warm and soft.
Assemble
Place a huarache flat on a plate and spread a spoonful of refried beans
Add some meat, then top with pico de gallo.
Drizzle with guacamole salsa and add some cheese on top. Serve immediately.
Notes
You might need to adjust the water according to the humidity and weather in your kitchen, just make sure to add it little by little and combine until you'll achieve a smooth dough.
You can use other types of cheese such as Cotija, queso ranchero, feta, etc.