1. In a skillet over medium heat, cook the ground beef and diced onion until the beef is browned and the onion is soft. Drain any excess fat from the pan, if necessary.

2. To the skillet, add the minced garlic, chili powder, cumin, smoked paprika, oregano, salt, and black pepper. Stir to combine and cook for an additional minute.

3. Finally, mix in the tomato sauce or salsa and let the filling simmer for about 5 minutes. Remove from heat and stir in the shredded cheese until well combined. Allow the filling to cool slightly before assembling the taquitos.

4. To soften corn tortillas, warm them in a skillet over medium heat for 30 seconds to 1 minute per side or microwave for 20-30 seconds.

5. Spoon about 2 tablespoon of the beef filling onto the lower third of each tortilla. Tightly roll the tortilla around the filling and secure with toothpicks if needed.

6. For frying, heat about 1 inch of vegetable oil in a skillet to 350°F. Fry taquitos for 2-3 minutes per side until golden brown. Drain on paper towels.

7. For baking, preheat oven to 425°F. Place taquitos seam-side down on a baking sheet, spray with cooking spray, and bake for 15-20 minutes, flipping halfway through.

8. For air frying, preheat air fryer to 400°F. Arrange taquitos in a single layer and air fry for 8-10 minutes, flipping halfway through.