Preheat the oven to 400 degrees on a convection setting if you have it. Line a baking sheet with foil. Place a wire cooling rack on the baking sheet, then coat it with cooking spray. Side Note: I bake my taquitos on the racks so any juices drip down onto the foil instead of making the taquitos soggy.
Prepare the corn tortillas by wrapping them in damp paper towels and microwaving for 30-60 seconds to soften.
Form the taquitos by placing a small spoonful of refried beans down the center of the tortilla, sprinkling the beans with a bit of extra-sharp cheddar, then adding shredded beef on top of the cheese.
Roll the tortilla tightly and place it seam-side down on the wire racks on the prepared baking sheet. Finish rolling the remaining taquitos.
Spray each of them with olive oil cooking spray.
Bake the taquitos by placing the baking sheet in the oven and baking for 15-20 minutes or until crispy and golden brown.Side Note: If your oven doesn't have a convection setting, use the regular setting and flip the taquitos over halfway through the cooking time.