In a small bowl, mix the fish sauce, soy sauce, dark soy sauce, oyster sauce, brown sugar, and lime juice until combined. Heat a large skillet over medium heat, then add the shallot, garlic, and Thai chilies. Sauté for about 30 seconds until fragrant. Add the thinly sliced beef and cook for 3-4 minutes until mostly cooked through. Pour in the sauce and add the Thai basil. Toss everything together for 1-2 minutes until the beef is coated and the basil is wilted. Set aside.

Cook the rice noodles according to the package instructions. Rinse briefly under cold water, drain well, and set aside. Rinse and dry the lettuce and mint, then slice the cucumbers and avocados. Keep everything separated for easy assembly.

Dip one rice paper sheet into lukewarm water until just wet, then lay it flat on a clean surface. It will keep softening for another 30 seconds or so. Layer lettuce in the lower center, followed by cucumber, mint, avocado, rice noodles, and Thai beef. Fold the bottom edge up over the filling, fold the left and right sides inward, then roll tightly like a burrito. Repeat with the remaining rice paper sheets and filling.

In a bowl, whisk together the peanut butter, lime juice, soy sauce, sriracha, honey, and warm water until smooth and creamy. Add another splash of warm water as needed to thin the sauce to your preferred consistency. You can also microwave it for about 30 seconds to help it mix more smoothly.

Serve the Thai beef rice paper rolls with the peanut lime sauce on the side and enjoy immediately for the best texture and flavor.