Cook beef and onion in a skillet over medium heat until cooked through; drain excess grease.
Add garlic and cook for an additional minute.
Stir in 1 cup salsa, chili powder, salt and pepper.
Cook mixture over low heat, stirring occasionally, for 10 minutes.
Divide beef mixture evenly between tortillas, spreading down the middle, and sprinkle cheese on top.
Roll up tortillas and place seam side down on a baking sheet lined with foil.
Spray with a light layer of nonstick cooking spray.
Cook for 10 minutes, or until tortillas are golden brown.
Serve with remaining salsa, if desired.
Notes
Flour tortillas are a favorite when making Baked Beef Taquitos. Mostly because they are so easy to work with and very inexpensive. If you heat them slightly in the microwave, they bend and fold just like you want them to.