Stir in refried beans, taco seasoning, water and salsa, breaking up mixture with back of a spoon. Bring to a boil, reduce heat to low, and simmer 5 minutes, or until well combined and heated through, stirring frequently. Remove skillet from heat, and place into serving dish, smoothing top. Arrange lettuce, tomatoes, cheese, and sour cream in concentric circles (one inside the next) on top of beef mixture, and serve immediately. Maims 4 to 6 servings. Enjoy!