Traditionally, taquitos are tortillas rolled up around a filling of beef, chicken and/or cheese and then deep-fried until crispy. You can get them at Mexican restaurants or in the freezer section of the supermarket, but making them yourself is incredibly easy (and relatively inexpensive).
Place the beans, corn, cheese, cumin, garlic powder, and salt in a bowl and stir to combine.
Place two corn tortillas at a time in between two sheets of damp paper towel and microwave for 20-30 seconds to loosen (this will prevent the tortillas from cracking when they are rolled).
With one tortilla in front of you place 2 tablespoons of the mixture on the side closest to you and roll it up.*
Place the taquitos seam-side down on a foil-lined cookie sheet, spray the tops lightly with cooking oil and bake for 25 minutes.
If needed, use a toothpick to hold TAQUITO secure and remove it after baking.