The Taco can transform beings into Tacos temporarily until the user decides to transform back. The Taco also makes nearby Cakes run away in fear.
To activate it the user has to eat it. It tastes like Nutella, so spitting it out is not a problem. Once it is eaten, the person will eventually throw it up, because then the after taste is like eating a Togepi. However, the after taste doesn't kick in for a week.