01 - Preheat your oven to 375°F. Lightly spray a standard 12-cup muffin tin with nonstick cooking spray.
02 - Using a round cookie cutter or the rim of a glass, cut each tortilla into circles that fit snugly into the muffin tin cups. Press each tortilla 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 to 2 tablespoons of seasoned beef mixture into each tortilla cup. Top each cup with a spoonful of salsa and a generous sprinkle of shredded cheese.
06 - Bake for 10-12 minutes, or 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 on the side.