Add mushrooms to a food processor. Pulse of few times until they have a similar consistency as cauliflower.
Heat a large pan over medium heat.
Add cauliflower, mushrooms, cumin, smoked paprika, garlic powder, onion powder, chili powder, salt, and pepper into the pan. Stir until well combined.
Continue to cook mixture over medium heat for 15 minutes, stirring frequently.
Remove from heat and set mixture aside.
Add cauiflower mixture into lettuce cups. Garnish with toppings like chopped tomatoes, non-dairy shredded cheese, salsa, avocado slices, and non-dairy sour cream.
**Note: The calorie count is only for the cauliflower mixture and lettuce cups. Additional toppings will increase the calorie count.