Preheat oven to 375 °F (190 °C) and lightly grease a baking sheet or 9×13 pan with cooking spray.

In a skillet over medium heat, cook ground beef until browned and crumbly; sprinkle taco seasoning and stir to coat.

Turn off heat, add shredded cheese and stir until melted through.

Stir in cream cheese, sour cream, and salsa until smooth and creamy. Remove from heat.

Warm tortillas briefly (e.g. microwave 10–15 seconds) to make them pliable. Spoon about 2–3 tablespoons of beef mixture in a line along one side of each tortilla.

Roll each tortilla tightly and place seam‑side down on the prepared baking sheet.

Spray tops lightly with cooking oil or spray. Bake for about 15 minutes, or until golden and crispy.

Let cool slightly, then serve warm with salsa, guacamole, sour cream, pico de gallo, cilantro, or lime wedges as desired.