Cabeza, meat from the head of a cow, is one of the most flavorful, delicious, peak-food-experience-producing taco meats in existence. It is NOT the same as brains–those are sesos. So stop worrying.
Cabeza is prepared in many different ways, says Dommy, depending on the region and the establishment. It may be braised until tender, or it may be steamed (al vapor). Carnicerias will commonly cook the whole head, so that the meat gets a little crisp. Taco trucks are more likely to cook just the cheek portion–a whole beef head being a pretty big thing to deal with. Generally it’s not seasoned with anything but salt–this meat is so intensely flavored that there’s no need to spice it all up. Try it in a nice chewy sope next time you have the chance.
Cabeza at a tacqueria questions