Cook the Beef: In a skillet, cook the ground beef over medium heat until browned. Drain any excess fat and stir in taco seasoning, adding a bit of water if needed to create a flavorful mixture. Let it simmer for a few minutes to combine the flavors. Prepare the Tortillas: Heat the tortillas in the microwave for 20-30 seconds to soften them, making it easier to roll without cracking. Use a damp paper towel if needed.
Assemble the Taquitos: Place a small spoonful of the cooked beef mixture in the center of each tortilla. Sprinkle with shredded cheese, and roll tightly into a cylinder shape. If needed, secure the taquitos with a toothpick.
Preheat the Air Fryer: Preheat the air fryer to 375°F (190°C) for about 3 minutes to ensure even cooking. Air Fry the Taquitos: Lightly spray the rolled taquitos with oil. Place them in the air fryer basket, making sure not to overcrowd them. Cook for 8-10 minutes, flipping halfway through for even crisping.
Serve: Once golden brown and crispy, remove from the air fryer. Serve with salsa, sour cream, or guacamole for dipping.