01 - Preheat oven to 375°F and spray a 12-cup muffin tin with nonstick cooking spray.
02 - Using a round cookie cutter or glass rim, cut each tortilla into circles that fit snugly into muffin tin cups. Press each circle into a cup, folding edges as needed to fit.
03 - In a large skillet over medium heat, cook ground beef until browned, breaking up with a spoon for 5–6 minutes. Drain excess fat if needed.
04 - Add taco seasoning, garlic powder, onion powder, and water to the beef. Stir well and simmer for 2–3 minutes until thickened. Remove from heat.
05 - Spoon about 1 1/2–2 tablespoons of seasoned beef mixture into each tortilla cup. Top each with a spoonful of salsa and generous sprinkle of shredded cheese.
06 - Bake for 10–12 minutes until cheese is melted and tortillas are golden and crispy.
07 - Remove from oven and let cool for 2–3 minutes before removing cups from tin. Garnish with sour cream, green onions, and cilantro if desired. Serve warm with extra salsa.