Prepare your ingredients: drain and squeeze sauerkraut, shred corned beef, and place thousand island dressing into a sandwich zip-lock bag so it's easy to drizzle.
Lightly grease a baking sheet and preheat the oven to 350.
Spread half of the tortilla chips in one even layer.
Spread half of the sauerkraut evenly over the chips and then, spread half of the corned beef and cheese over the top. Drizzle part of dressing on top.
Spread remaining chips to create the second layer. Repeat the layers of sauerkraut, corned beef, and cheese on top. Drizzle remaining dressing and you can also add some more cheese on top.