If using flour tortillas, use a cookie cutter or glass of about 4 inches in diameter to cut 16 rounds from the tortillas.
Using a fork, prick the tortillas all over the surface. This will stop them from puffing up and forming air bubbles when fried.
In a large and deep heavy based pot set over a medium heat add 3 inches of neutral oil. When the oil reaches 325ºF (see notes) take a tortilla and fold it in half. Grasp the top of the tortilla with a pair of long-handled tongs and carefully submerge the tortilla in to the hot oil for about a minute or until it is crisp and a pale golden brown.
Place the fried taco shell to cool in a taco rack or upturn a muffin pan and place the taco shell in-between the groves in the pan. The taco shell will hold its shape once it’s cooled.
Repeat steps 3 and 4 for the remaining tortillas. Keep an eye on the temperature of the oil as you are frying, turn the heat source off if the oil is getting too hot.
When the taco shells are cool enough to handle, use a pastry brush to coat them inside and out with the melted butter.
In a small bowl, add the sugar and cinnamon and mix well to combine.
Dip the tacos shells, inside and out, in the cinnamon sugar, shaking off any excess. Set aside to completely cool while you make the filling.
To make the filling: In a large mixing bowl, add the cream cheese, powdered sugar and vanilla extract. Beat thoroughly to combine then pour in the heavy cream and beat again until the mixture looks very thick and is holding its shape. If using whipped topping you can fold it into the cream cheese mixture.
Transfer the cheesecake filling to a piping bag fitted with an open star nozzle. Pipe the cheesecake filling inside the cooled taco shells.
Add a spoonful of blueberry pie filling to the top of each taco shell. Serve and enjoy!