• Fill a small skillet with vegetable oil until it is ½ inch up the sides. Heat the oil over medium-high heat until hot, about 7-10 minutes. Test the oil by dipping the tip of a corn tortilla in the oil, and if it bubbles a lot, it’s ready. Side Note: Be sure the oil is hot enough, or the taquitos won’t be as crispy.
• Wrap the tortillas in a damp paper towel and place them on a plate. Microwave for 30-45 seconds or until the tortillas are warm and pliable.
• Combine the leftover ground beef taco meat, refried beans, and sharp cheddar in a small bowl; mix until well combined.
• Lay the tortillas out on a flat surface and spread a small spoonful of the beef mixture down the center.
• Roll up each tortilla tightly and secure it with half of a toothpick.
• Once the oil is very hot and ready, add 2-3 taquitos and fry, flipping as needed to brown evenly, until crispy and golden brown, about 3 minutes.
• Using tongs, remove the taquitos to a wire cooling rack or a paper towel-lined plate.

How to Make Baked Cheesy Beef Taquitos

• Preheat the oven to 425 degrees.
• Place the taquitos in a single layer on a sheet pan coated with olive oil cooking spray. Spray the tops of the taquitos with the olive oil cooking spray.
• Bake the taquitos, flipping them over halfway through cooking, for 15-20 minutes, or until crispy and golden brown.