Preparation

• Position a rack in the center of the oven, and heat the oven to 200°F. Place a large rimmed baking sheet in the oven. Heat the oil in a 4-quart pot until a deep-fry thermometer registers 360°F.
• Toss the shrimp with 1 tsp. salt, and let stand for 5 to 10 minutes.
• Put the beer in a bowl, and add the shrimp. In another bowl, combine the flour and 1/2 tsp. salt. With a slotted spoon, transfer a few shrimp to the flour, and toss to coat. Transfer to a medium-mesh sieve, and working over the bowl of flour, toss the shrimp to remove excess flour.
• Fry the shrimp in the oil, turning as necessary, until pale golden and the shrimp are just cooked, 2 to 3 minutes. Using a slotted spoon or skimmer, remove the shrimp from the oil to a plate lined with paper towels to drain. Sprinkle lightly with salt. Transfer to the baking sheet in the oven to keep warm. Repeat with the remaining shrimp.
• Dip a few avocado wedges in the beer. Transfer to the flour, and toss gently to coat. Transfer to a medium-mesh sieve, and working over the bowl of flour, toss the avocado to remove excess flour.
• Fry the avocado in the oil, turning as necessary, until pale golden, about 2 minutes. Using a slotted spoon or skimmer, remove the avocado from the oil to a plate lined with paper towels to drain. Sprinkle lightly with salt, and then transfer to the sheet pan in the oven. Repeat with the remaining avocado.
• Spoon 3 to 5 shrimp and a couple of wedges of avocado into each tortilla. Drizzle with salsa and serve.