Preheat oven to 375 spray a muffin tin with nonstick cooking spray.
Cut the side off of the tortillas to form a square. Cut the square into four small squares. You will have 24 small squares in total.
In a skillet on medium heat add the ground beef and onions and cook until done. Drain fat and add taco seasoning and salsa, and mix until combined.
In a muffin tin, place one tortilla in each cup, add a tablespoon of beans and a pinch of cheese press gently. Add another tortilla square and 2 tablespoons of taco meat and a pinch of cheese.
Bake for 18 minutes or until the tortilla edges start to brown and get crispy.