Step 1: Prepare the Filling

1. Heat a large skillet over medium heat and add the ground beef.
2. Cook until browned, breaking it into small pieces with a spatula.
3. Add the chopped onion and minced garlic, cooking until the onion is translucent.
4. Stir in the chili powder, cumin, paprika, oregano, salt, and pepper. Mix well.
5. Add the salsa and cook for 2-3 minutes until the mixture thickens.
6. Remove from heat and stir in the shredded cheddar cheese. Let the filling cool slightly.

Step 2: Warm the Tortillas

1. Warm the tortillas in the microwave for 20-30 seconds or on a skillet to make them pliable.
2. Cover them with a clean kitchen towel to keep them soft.

Step 3: Assemble the Taquitos

1. Place 2-3 tablespoons of the beef filling in the center of each tortilla.
2. Roll the tortilla tightly around the filling, securing the edges.
3. If needed, use toothpicks to hold the taquitos together.

Step 4: Cook the Taquitos

For Frying:

1. Heat vegetable oil in a skillet over medium-high heat.
2. Fry the taquitos in batches until golden brown and crispy, about 2-3 minutes per side.
3. Drain on paper towels to remove excess oil.

For Baking:

1. Preheat the oven to 425°F (220°C).
2. Place the taquitos on a baking sheet lined with parchment paper.
3. Spray lightly with cooking spray.
4. Bake for 15-20 minutes, flipping halfway through, until crispy.

Step 5: Serve and Enjoy

1. Serve the beef taquitos hot with your favorite toppings like guacamole, sour cream, salsa, and cilantro.
2. Squeeze fresh lime juice over the top for extra flavor.