Heat a large skillet over medium heat and add a drizzle of oil. Add the diced onion and cook until softened, about 3-4 minutes. Add the garlic and sauté for 30 seconds until fragrant.

Stir in the ground beef, breaking it up with a spoon. Cook until browned and no longer pink. If using shredded cooked beef, warm it through in the skillet.

Mix in the chili powder, cumin, smoked paprika, oregano, salt, and black pepper. Cook for 1-2 minutes to toast the spices.

Add the tomato sauce or salsa and stir well. Cook for 3-5 minutes until the mixture thickens slightly.

Remove the pan from heat and stir in the shredded cheese. Let it cool slightly.

Warm the tortillas in a skillet for 10-15 seconds per side to make them pliable. Alternatively, wrap them in a damp paper towel and microwave for 20-30 seconds.

Place 2 tablespoons of the beef filling in a line along the bottom third of each tortilla. Roll the tortilla tightly around the filling and secure it with a toothpick.

Frying: Heat 1-2 inches of vegetable oil in a deep skillet or saucepan to 350°F. Fry the taquitos in batches, seam-side down first, for 2-3 minutes per side or until golden and crispy. Drain on paper towels.

Baking: Preheat your oven to 425°F. Place the taquitos seam-side down on a baking sheet lined with parchment paper. Spray lightly with cooking spray or brush with oil. Bake for 15-20 minutes, turning halfway, until crispy and golden.

Air Frying: Preheat the air fryer to 400°F. Arrange the taquitos seam-side down in a single layer (cook in batches if needed). Spray lightly with oil and air fry for 6-8 minutes, flipping halfway through.

Arrange the taquitos on a platter. Garnish with toppings like guacamole, sour cream, salsa, shredded lettuce, or diced tomatoes. Sprinkle with chopped cilantro for a fresh finish. Enjoy!