Taco Shelling is the female equivalent to tea bagging. That is to say when a woman squats over someone and presses her vagina into them. This can range anywhere from a sexual act to an amusing act when done as a prank or even a humiliating act when performed upon a defeated opponent. This is named as thus due to the internal and 'wrapping around' nature of the vagina. The act is akin to putting meat (or other things) into a taco.
We all laughed as we watched Jennifer taco shelling Sarah's face because she fell asleep on the couch again.
by Gorshum March 26, 2011